9911796707
TMI Blog1980 (2) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ies? (2) Whether on the facts and circumstances of the case, the proceeding for imposing a penalty under section 10A of the Central Sales Tax Act, 1956, instituted against M/s. Hira Mills Pvt. Ltd., Ujjain, by notice dated 16th September, 1965, i.e., before the issue of the first notification under section 3 of the said Adhiniyarn could not have been proceeded with to its conclusion after the issue of the notice?" 2. The facts giving rise to this reference as set out in the statement of the case are as follows: A proceeding for imposing the penalty under section 10A of the Central Sales Tax Act, 1956, was initiated by a notice dated 16th September, 1965, against the assessee, M/s. Hira Mills, Ujjain, on the ground that the assessee had i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided that nothing in this sub-section shall apply to any legal proceeding under any of the laws specified in the schedule. Explanation.-'Legal proceeding' means any proceeding under any law before any court, tribunal, authority or arbitrator started on a petition, plaint, memorandum of appeal, application for review, revision or reference or for the execution of a decree or an application or a petition for any other purpose. (2) The period, during which any suit or legal proceeding cannot be instituted or commenced because of the provisions of sub-section (1), shall be excluded in computing the period of limitation, prescribed by the Limitation Act, 1963 (36 of 1963), or any other law for the time being in force for such suit or legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeding" as given in the explanation is not exhaustive and it will include a proceeding initiated under section 10A of the Central Sales Tax Act. The contention cannot be upheld. The term "legal proceeding" has been given a special meaning by the explanation to section 4 of the Act and there is no scope for giving it an extended meaning. We are, therefore, of the opinion that the learned Member of the Board of Revenue was not justified in holding that the proceeding for initiation of penalty under section 10A of the Central Sales Tax Act is a legal proceeding and, therefore, the same could not be proceeded with against the assessee during the period in which it remained a relief undertaking under the provisions of section 4 of the Act. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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