9911796707
TMI Blog1973 (6) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... notification. On 3rd October, 1960, the West Bengal Government issued three notifications, the first declaring that the said Act would come into force on 3rd October, 1960, and another notification specifying 7th October, 1960, as the date with effect from which the State Government would take over the management and control of the undertaking of the petitioner. It is stated that physical control and management was taken over on 17th November, 1960. The petitioner claims to be a registered dealer under the Bengal Finance (Sales Tax) Act (hereinafter referred to as the Act). It appears from the order of assessment for the four quarters ending 30th June, 1959, that the petitioner filed the return in respect of the four quarters ending 30th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the said letter, respondent No. 4, the Certificate Officer, 24-Parganas, issued a notice under section 7 of the Public Demands Recovery Act for the realisation of the sum of Rs. 6,815.54 and a certificate under section 4 read with section 6 of the Public Demands Recovery Act being Certificate Case No. 81 ST(BH) of 1967-68 was started against the petitioner. The petitioner challenged the said certificate proceedings and obtained a rule nisi. The main contention urged on behalf of the petitioner is that in view of section 4(d) of the Oriental Gas Company Act, 1960, the liability can be enforced only against the State Government which has taken over the management and control of the undertaking of the petitioner-company. The Oriental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, Vol. 1, page 5, paragraph 7, it is laid down: "The term 'proceeding' is frequently used to denote a step in an action and obviously it has that meaning in such phrases as 'proceeding in any cause or matter'. When used alone, however, it is in certain statutes to be construed as synonymous with, or including, an action." The Concise Oxford Dictionary gives the meaning of the word "proceeding" as used in the legal sense as step taken in legal action. The meaning that is given to the word "proceeding" occurring in one statute cannot be taken as a safe guide for ascertaining the true import of this word appearing in a different enactment. In some enactments this word means an action or that which initiates an action and in other enactments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the fact that such a return was filed before the appointed date, the proceeding was pending in respect of the tax liability for the said period and such a pending proceeding under section 4(d) of the Oriental Gas Company Act can be continued or enforced against the State of West Bengal and not against the petitioner. It is contended on behalf of the respondent that a proceeding for recovery is distinct and separate from a proceeding for assessment and as the proceeding for recovery was not pending on the appointed date, the tax liability of the petitioner cannot be enforced against the State of West Bengal under section 4(d) of the Oriental Gas Company Act. In my view, this submission has no force. It is well-settled that there are t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procedure for assessment. Such a proceeding is not a separate and independent one but is a continuation of the proceedings for assessment. The learned counsel for the respondents next contends that the petitioner having participated in the assessment proceeding is not entitled to invoke the application of section 4(d) of the Act to its case. In my view, such a contention has no substance. It is well-settled that there is no estoppel against a statute. If the statute provides that such a pending proceeding can be continued or enforced only against the State of West Bengal, I do not see any reason why mere participation in the assessment proceeding by the petitioner can disentitle it to the protection afforded by the statute. For the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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