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TMI Blog1991 (2) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee Patna High Court has taken a different view in the case of Jameshedpur Motor Accessories Stores v. Union of India [1991] 91 CTR (Pat.) 19. The Hon'ble High Court has held that the proviso introduced by Finance Act of 1987 to section 43B w.e.f. 1-4-1987 is clarificatory in nature and accordingly applicable retrospectively. Shri Vohra, however, agreed that the Delhi High Court in the case of Singhvi Motors (P.) Ltd. [Civil Writ Petition No. 2692 of 1990 dated22-8-1990] has held otherwise. However, Shri Vohra contended that the decision of the Delhi High Court would be applicable only in respect of excise duty, entry tax and municipal tax and not in respect of provident fund contributions. In the event of disallowance under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------------------------------------------------------------------------------------------------------------------------------ 1. ESI Company's contribution 15,290.75 20-4-1984 19-4-1984 512.50 Rs. 28 19-4-1984 8,498.75 excess 19-4-1984 2,928.50 provision 20-4-1984 3,323.00 adjusted ------------------------- in 15,262.75 ------------------------- 1984-85. 2. Excise Duty on conductor 44,177.6730-9-1984May 1984 42,301.52 Rs. 1876.15 adjusted by crediting excise duty on conductor in 1984-85. 3. P.F. Company's contribution 2,824.7520-4-198414-4-1984990.25 17-4-19841,834.50 -------------------- 2,824.75 -------------------- 4. P.F. Inspectioncharge 300.0020-4-198414-4-1984128.0017-4-1984172.00 -------------------- 300.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation 2 : For the purposes of clause (a), as in force at all material times, 'any sum payable' means a sum for which the assessee incurred liability in the previous year even though such sum might not have been payable within that year under the relevant law. " It is clear from the language used that the definition of 'any sum payable' is applicable for purposes of clause (a) of section 43B. It seems that the Legislature intended to exclude clause (b) from the rigours of the Explanation as otherwise the Legislature would have used the words for the purposes of this section and not 'for the purposes of clause (a)'. Thus we hold that Explanation 2 to section 43B is not applicable to the sums referred to in clause (b) of section 43B. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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