9911796707
TMI Blog1985 (6) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... aid sales tax up to 22nd August, 1968. 3.. Necessary facts for disposal of the points: Government of Assam, Finance Department, informed the petitioner in reply to their letter dated 9th May, 1968, that under section 37-A(2) of "the Act" as well as under section 24-A(2) of the Assam Finance (Sales Tax) Act, 1956 (as amended), the manufacturers would be entitled to drawback, set-off or refund of the whole or any part of the amount of tax paid at the time of purchase of raw materials used by them for manufacture of goods for sale. It was also stated that if natural gas was used by the petitioner as raw material for the manufacture of "chemical fertiliser" for sale, it would be eligible for the above concession. However, on scrutiny of the provision of section 37-A of "the Act" as well as section 24-A(2) of the Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1955, the Government informed the petitioner, by its letter dated 7th March, 1969, that a manufacturer is entitled to refund, drawback or set-off subject to certain conditions and that necessary rules in this connection were in the process of being framed. It is claimed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 37(2) provides that where the tax has been levied under the Act in respect of the "declared goods" which are subsequently sold in the course of inter-State trade or commerce, the tax so levied shall be refundable in the manner prescribed. Earlier section 52-A provided for such refund but it was deleted on the introduction of section 37(2). Sub-sections (3) and (4) of section 37 provide that interest is payable by the Government if, for reasons of delay, a refund is not made within 90 days of such refund being due. However, no interest is payable on refund due under sub-section (2) of section 37. Subsection (4) of section 37 provides that where the tax assessed has been reduced on appeal, revision, etc., the refund shall be deemed to be due from the date of the knowledge of the assessing authority about the order of the appellate or revisional authority. 6.. It is thus seen that the power of "refund " was exclusively kept within the jurisdiction of the Commissioner of Taxes. The State Government had no jurisdiction to grant refund acting under section 37 of "the Act". The term "Refund" connotes that after payment or deposit of the amount or part thereof is directed to be refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, onwards could not have been entertained by the State Government under section 37-A(2) of "the Act". The tax for that period was paid by the petitioner under the provisions of some other Act. This aspect of the matter is also not disputed by learned counsel for the petitioner. 9.. The main contention of learned counsel for the petitioner is that the State Government could grant the relief even in the absence of any Rules. It is difficult to accept the contention. As alluded, the legislative intent is pictured in section 37-A(2) of "the Act". They desired that the State Government should exercise the power in the manner and as provided in "the Rules". Only upon framing of the Rules providing "such circumstances" and "such conditions" as may be prescribed in the Rules, the State Government may grant refund. In other words the Government may allow drawback, set-off or refund in accordance with the circumstances and the conditions prescribed in "the Rules". The legislature intended that only upon making of the Rules prescribing the circumstances and the conditions, the drawback, set-off and refund could be granted by the State Government. When the Government is empowered to do a ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served in a situation more or less same with the present case, that one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used. The same view has been taken by Bhagwati, J., speaking for the Supreme Court in Fernandez v. State of Kerala [1957] 8 STC 561 (SC); AIR 1957 SC 657 (661). Lord Halsbury in Leader v. Duffy (1888) 13 App Cas 294 (301) observed as follows: "that, whatever the instrument, it must receive a construction according to the plain meaning of the words and sentences therein contained. But I agree that you must look at the whole instrument inasmuch as there may be inaccuracy and inconsistency....." 11.. For the reasons set forth above we conclude that until the Rules are framed neither the State Government nor any other authority is empowered to grant any relief under section 37-A(2) of "the Act". It is an admitted fact that no rule has been framed providing the conditions and circumstances for granting the reliefs. As such, neither the State Government nor any other aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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