9911796707
TMI Blog1957 (8) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... oth the applications that they deal in betel leaves and that they have been asked by the Sales Tax Officers, Bikaner and Jodhpur, to submit and furnish returns of their turnover for the prescribed period in the prescribed form and manner as provided under section 7 of the Rajasthan Sales Tax Act No. XXIX of 1954 so that assessment may be made under section 10 and the tax may be recovered from them under section 11 of the said Act. It is urged by them that they are not liable to pay sales tax on the sale or turnover of the betel leaves on two grounds. In the first place, it is contended that the Rajasthan Sales Tax Bill was not introduced or moved on the recommendation of the Rajpramukh as provided in Article 207 of the Constitution of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Rajpramukh, that the constitutional provisions were thus infringed and so the Act was invalid. This allegation was denied in the reply filed by the State of Rajasthan. In the first reply which was filed by the non-petitioners, the denial was no doubt made in vague terms, but the learned Government Advocate has now presented a definite reply saying that the Sales Tax Bill of 1954 was introduced on the recommendation of the Rajpramukh. He has even produced a true copy of the recommendation made by the Rajpramukh on 13th September, 1954. Under the circumstances, the objection raised by the petitioners does not stand. We strongly dis- approve the petitioners' action in stating a wrong fact and making such an allegation without any basis. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of India on 22nd December, 1954, as published in Rajasthan Gazette, Extraordinary, dated 30th December, 1954. So even if we were to find that the Bill was not introduced or moved on the recommendation of the Rajpramukh, we could not hold the Act invalid since it had received the assent of the President of India. The first objection has, therefore, no legs to stand and is fit to be dismissed. Coming to the next objection raised by the petitioners, it may be observed that the decision thereof rests on the interpretation of two words appearing in column 2 of the Schedule appended to the Act which describes certain goods on which no tax is payable under that Act. Serial No. 2 of the Schedule under which the petitioners want to bring their cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able" has been used in the Act in its narrower sense meaning those classes of vegetables which are grown in kitchen gardens to supplement the food. This is clear from the language of clause [1956] 7 S.T.C. 99; A.I.R. 1956 Nag. 54. of the Schedule itself. It mentions fresh fruits, sugar-cane, vegetables, onions and garlic etc. at one place. If the word "vegetables" were used in its comprehensive sense, every other article mentioned in this clause could be covered by one word "vegetable" and it was unnecessary for the Legislature to make special mention of fresh fruits, sugar-cane, onions and garlic etc. The very fact that fresh fruits, sugar-cane, onions and garlic were also mentioned shows that the word "vegetable" was used as meaning those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... word "plant" as urged by the petitioners' learned counsel. In this con- nection it may be observed that some difficulty has arisen on account of a difference in printing clause 2 in different editions of the Act. For instance, in the Act which has been published in the Rajasthan Gazette, dated 30th December, 1954, the words used are "bulbes and plants". In another copy of the Act published by the Rajasthan Law Weekly, we find that the words used are "bulbous, plants". It is obvious that there is some printing mistake. There is no such word in the Webster's Dictionary as "bulbes" and it appears that the letter "e" was wrongly printed in the Schedule given in the Rajasthan Gazette, Extraordinary, referred to above. Similarly it appears that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugar-cane" was a fresh vegetable which was exempted from the provisions of the Sales Tax Act. It was held that "sugar-cane" did come within the meaning of the term "fresh vegetables" and it was further observed that if two constructions are possible in the taxing statute, the Court should lean in favour of that Bom. 496. construction which gives relief to the subject. We respectfully agree with the above observation in principle that if two constructions of a certain word or term in the taxing statute are possible, the Court should lean in favour of that construction which gives relief to the subject. But in the present case we think that two constructions are not possible. Looking to the scheme of the Schedule it is not possible to include ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
