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TMI Blog1960 (1) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... e turnovers determined by him on the basis of the seized books and papers. The assessees contended that the transactions representing purchases of paddy were all completed with the ryots prior to the coming into force of the Andhra General Purchase Tax Act, though the paddy was actually delivered to them subsequent to 1st August, 1956, when the Act came into force, and that, therefore, the transactions were not liable to tax. Both the assessing authority and the appellate authority held that the purchases were completed after the Act came into force. Against the provisional assessments for the months of August and September, 1956, the assessees preferred appeals to the Sales Tax Appellate Tribunal. Before the Tribunal, it was argued on behalf of the assessees that the Special Commercial Tax Officer (Evasions) had no jurisdiction to make the assessments in question and that as the purchases of paddy were completed even prior to 1st August, 1956, they could not be taxed under the provisions of the Andhra General Purchase Tax Act. Both these contentions were negatived by the Tribunal; and hence these revisions. Sri G.V.R. Mohana Rao, learned counsel for the assessees, has raised the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of estimated or actual turnover, in such manner as may be prescribed. (5) The turnover shall be determined in accordance with such rules as may be prescribed: Provided that no such rules shall come into force, unless they are approved by a resolution of the Legislative Assembly. (6) The tax under this section shall be assessed, levied and collected, in such manner and in such instalments, if any, as may be prescribed. (7) Subject to such rules as may be prescribed, the assessing authority may assess a dealer for any year, as if his transactions in such year had been the same as in the previous year." Section 11 provides as follows: "The provisions of the Madras General Sales Tax Act, 1939 (Madras Act IX of 1939), which are not inconsistent with the foregoing provisions of this Act shall apply mutatis mutandis in respect of any matter not specifically provided by this Act." In exercise of the powers conferred by sub-sections (5) and (6) of section 4 of the Act, the Government of Andhra made certain rules called the Andhra General Purchase Tax Rules, 1956. These rules were approved by a resolution of the Andhra Legislative Assembly on the 11th September, 1956, and were publishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the rules being made after previous publication for a period of not less than four weeks. (5) All rules made under this section shall be published in the Fort St. George Gazette and upon such publication shall have effect as if enacted in this Act." Before the Full Bench it was common ground that the rules were not published as required by sub-section (4) of section 19. It was there argued by the learned Government Pleader that the provisions in subsections (4) and (5) of section 3 and those contained in section 19 of the Madras General Sales Tax Act authorised the making of two sets of rules, one set for the purpose of turnover and assessment and the other for other purposes mentioned in section 19, which were independent, and that while the rules made under section 19 were subject to the condition of pre-publication under sub-section (4), the rules made under sub-sections (4) and (5) of section 3 were not so subject, the only requirement being that they should be approved by a resolution of the Legislative Assembly, which had been done in the case of the impugned amendment of rule 13. This contention was negatived by the Full Bench which held that the rule was invalid by re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the statute. Section 4 has not specifically indicated the authority by whom the rules are to be prescribed. It appears to us that this was a case of casus omisus. As pointed out by Crawford in his Treatise on Statutory Construction, 1940 edition, at page 260: "Inasmuch as it is the intention of the legislature which constitutes the law of any statute, and since the primary purpose of construction is to ascertain that intention, such intention should be given effect, even if it necessitates the supplying of omissions, provided, of course, that this effectuates the legislative intention." Maxwell on Interpretation of Statutes, 9th edition, at page 279 contains the following: "Where the alternative lies between either supplying by implication words 'which appear to have been accidentally omitted', or adopting a construction which deprives certain existing words of all meaning, it is usual to supply the words". Words may be supplied in a statute in order to give it effect or to avoid repugnancy or inconsistency with the legislative intention, or where omission is due to inadvertence, mistake, accident or clerical error, or where omission makes the statute obscure, meaningless, ir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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