9911796707
TMI Blog1967 (4) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... 1959-60 to which the assessment relates. The question about the existence of such omitted turnover arose because on the inspection of the premises of the dealer, a small note-book and certain slips were discovered which showed that the dealer had despatched goods by V.P.P. to addressees outside Madras State to the value of Rs. 27,840 in the year in question. The department therefore inferred that this represented omitted turnover of inter-State sales and this was added to the turnover revealed by the assessees' accounts. In addition to adding the turnover, the assessing authorities levied a penalty on the respondents of Rs. 2,923 under section 16(2) of the Madras General Sales Tax Act, 1959, read with section 9(3) of the Central Sales Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted on more than one ground. There is first of all the reason given above by the Tribunal, namely, that section 9(3) is only a procedural section in the sense that it empowers the authorities of the State Government to collect tax, penalty, etc., under the Central Sales Tax Act in the same manner as the tax, penalty, etc., under the sales tax law of the State. The power to collect penalty thus conferred must be only such penalty as has been made leviable under the provisions of the Central Sales Tax Act and it will not include a power to impose the penalty itself, for a contravention or omission for which the Central Sales Tax Act does not contain a provision apart from the Madras General Sales Tax Act. This principle has been upheld in an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with propriety make a law to adopt by reference the provisions of a statute law as it stands amended by the Legislature from time to time. Legislation by reference must be applied only by incorporating an Act actually on the statute book at the relevant date. However, in a decision reported in Haji J.A. Kareem Sait v. Deputy Commercial Tax Officer(1), an exception has been drawn to this rule in regard to the assessment of escaped turnover under the Central Sales Tax Act. It was observed that while the General Sales Tax Act, 1939, did contain a provision for assessment of escaped turnover, in the rules framed thereunder, in the amended Act of 1959, this provision for assessment of escaped turnover was substantially re-enacted in section 16. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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