9911796707
TMI Blog1978 (9) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter filed a revision. One of the contentions raised was that the appeal filed by the assessee could not be entertained, as the assessee had not deposited the tax payable under the Act on the turnover of sale of khair wood. The second contention was that khair wood was taxable as an unclassified article at the rate of three per cent and not at the rate of two per cent as firewood. The revising authority held that as the assessee had admitted the tax on the sale of khair wood at the rate of two per cent and had deposited the same, the appeal was rightly entertained. The contention in this revision is that the assessee should have deposited tax on the sales turnover of khair wood at the rate of three per cent as that was the appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or purchases returned by the dealer. For the reasons set out hereinafter, it is difficult to accept this contention. The words "admitted by the appellant in the return" occur after reference to both the amount of tax and the turnover of sales has been made and, as such, textually they cannot be confined only to the turnover disclosed in the return filed by the assessee. Further, in the return filed by the assessee which is in form No. IV, the assessee has to show not only the taxable turnover in item 8 of the return, but also the class of goods and the rate of tax on that turnover. Rule 41(2) requires the assessee to deposit the amount of tax calculated by him on the turnover shown in his return before submitting his return. This rule thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that this view is not consistent with the object of the amending Act. The amendment was effected so as to change the quantum of deposit required of a dealer for filing an appeal. The contention was that while before the amendment the dealer had to deposit only the admitted amount of tax, the amending provision made it incumbent that the correct amount of tax be deposited. It is undoubtedly true that prima facie an amending Act has to be treated as effecting a change in the law as prevailing before it was passed, but this presumption cannot override the express language of the amending statute. There is no dispute that the tax as calculated by the assessee had been deposited in full at the time of the filing of the appeal. This being s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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