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TMI Blog1982 (1) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... aining accounts in Gujarati language which has been accepted by the authorities under the Tamil Nadu General Sales Tax Act, 1959 (hereinafter called the Act), as well as by the authorities under the Income-tax Act, 1961. On 30th July, 1977, the respondent examined the books of account and found that they have been maintained in Gujarati language using Gujarati numerals. He held that use of Gujarati language was in order, but use of Gujarati numerals violated rule 26(1) of the Tamil Nadu General Sales Tax Rules, 1959 (hereinafter called the "Rules"), besides being violation of rule 26(11) also, and levied a composition fee of Rs. 200. The petitioner filed a revision petition to the Deputy Commissioner of Commercial Taxes, Madras, who hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved in both the writ petitions are dealt with together. Mr. K. Ramagopal, the learned counsel for the petitioner in both the writ petitions, would first contend that rule 26(1) as amended in 1967, requiring use of international numerals, is beyond the scope of section 40(1) of the Act, and therefore, it is beyond the rule-making powers conferred under the Act. In support of this contention, he relies on the following two decisions. In Bimal Chandra Banerjee v. State of Madhya Pradesh [1971] 81 ITR 105 (SC), it was held by the Supreme Court that no tax can be imposed by any bye-law or rule or regulation unless the statute under which the subordinate legislation is made specially authorises the imposition of levy and that a rulemaking au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Constitution, it was considered that the aspect of language and numerals, will have to be dealt with, and in doing so, Hindi, has been prescribed as the official language of the Union in Devanagari script. As for numerals to be used for the official purposes of the Union, it shall be the international form of Indian numerals, and that Parliament, notwithstanding what had been provided in article 343 of the Constitution, may by law provide after the said period of fifteen years of the ushering of the Constitution for the use of the English language or the Devanagari form of numerals. While dealing with the official language or languages of a State, in article 345, reference had been made only to languages, and there is total absence reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in the Act being confined only to languages, the rule-making power exercised by the State has not gone beyond what has been provided on the aspect of language. The rights conferred in the section has not been taken away or whittled down in any manner. When the right to use particular form of numerals in conjunction with a language is not guaranteed under the Constitution for the official purposes of the States, and the Act having not dealt with it specifically, it has to be seen as to whether any section in the Act has enabled a rule to be framed regarding the use of numerals. Apart from section 40(1) which refers to particulars to be prescribed, section 53(2)(n) enables rules to be framed regarding the manner in which accounts are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that there is no numeral known as international numerals, is an unreasonable one and is hereby rejected. There is no requirement that in respect of every aspect, provision should be made in the enactment itself. The right to use Gujarati numerals not being a guaranteed right and even in the Constitution except for official purposes of the Union, even in respect of States, it had not been considered necessary to refer to the use of numerals; there is no need to provide for any such right on this aspect in the Act itself. This is an aspect which can be left to be dealt within the ambit of the rule-making powers conferred under the Act, and in the instant matter it forms part of what could be prescribed relating to maintenance of purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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