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2003 (3) TMI 688 - HC - VAT and Sales Tax
Issues Involved:
1. Commencement of the limitation period for filing an application under section 45-A of the M.P. General Sales Tax Act, 1958. 2. Interpretation of the term "date of hearing" in section 45-A(a) of the Act. 3. Validity of the ex parte order and its communication to the assessee. Detailed Analysis: Issue 1: Commencement of the limitation period for filing an application under section 45-A of the M.P. General Sales Tax Act, 1958 The primary question addressed was whether the 30-day limitation period for an application under section 45-A should commence from December 4, 1981, when the ex parte order was communicated to the assessee, or from July 27, 1981, the date when the case was closed for an ex parte order. The court concluded that the limitation period should commence from the date the ex parte order was passed, i.e., August 13, 1981, and not from the date of the hearing or the date the case was closed for an ex parte order. Issue 2: Interpretation of the term "date of hearing" in section 45-A(a) of the Act The court examined the term "date of hearing" as used in section 45-A(a) of the Act. It was determined that the term should be interpreted in a purposive manner, meaning that the limitation period should commence from the date of the ex parte order rather than the date of the hearing. The court emphasized that the provision should be read in context, ensuring that the interpretation aligns with the legislative intent and avoids any absurdity. Issue 3: Validity of the ex parte order and its communication to the assessee The court noted that the ex parte order was communicated to the dealer on November 5, 1981, and the dealer filed an application under section 45-A on December 4, 1981. The court highlighted that the purpose of section 45-A is to allow the setting aside of an ex parte order and the reopening of the case. Therefore, the limitation period should be computed from the date of the ex parte order to ensure the provision is logical and workable. Conclusion: The court concluded that the limitation period for an application under section 45-A(a) of the M.P. General Sales Tax Act, 1958, should commence from the date of the ex parte order (August 13, 1981) and not from the date of the hearing (July 27, 1981). The reference was answered in favor of the assessee and against the Revenue, ensuring that the provision is interpreted in a manner that aligns with its purpose and avoids any absurdity. The M.C.C. was disposed of accordingly.
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