9911796707
TMI Blog1990 (2) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of every transaction, they enter into for sale of their commodities. They are dealers in marble. It has also been urged by the learned counsel for the petitioner that there was no nexus between the alleged prevention of evasion of tax and the notification issued. Certain other arguments have also been raised by him and I shall refer to them a little later. In order to appreciate the contentions of the learned counsel for the petitioner, it will be proper to set out the relevant extracts of the notification (annexure 2) as also the original notification (annexure 3) dated May 20, 1986. The original notification (annexure 3) has been issued in exercise of the powers under sub-section (2A) of section 7 of the Rajasthan Sales Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides how returns are to be filed and sub-section (2) further provides that every such return shall be accompanied by a treasury receipt or receipt of any bank authorised to receive money on behalf of the State Government showing the deposit of the full amount of tax due on the basis of return in the State Government treasury or bank concerned. Sub-section (2A) of section 7, then, provides that notwithstanding anything contained in subsection (2), the State Government may by notification in the Official Gazette require any dealer or class of dealers specified therein, to pay tax at intervals shorter than those prescribed under subsection (1). In such cases, the tax according to his accounts shall be deposited at the intervals specified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the original notification (annexure 3) and if it is so read, it will clearly appear that these two notifications have been issued only in order to prescribe the intervals, at which the tax is to be paid by the dealers concerned. The words in annexure 3 "Government hereby directs that the class of dealers specified in column No. 1 of the Schedule appended hereto shall pay tax at intervals specified in column No. 2 thereof," leave no room for doubt that this notification only prescribes the intervals, at which the taxes have to be paid by the dealers specified in the notification and by notification (annexure 2), this very notification has been amended and a class of dealers has been introduced at item (c) and in column No. 2 against it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 7(2A), it cannot be said that the notification only provides for intervals shorter than those prescribed in sub-section (1) of section 7. In this connection, the learned counsel drew my attention to the meaning of the term "interval" in various dictionaries, the purport of which appears to be that there must be some period of time intervening between two events, but he argues, here there is no such interval at all. I am not impressed by this argument either. When section 7(2A) authorises the State Government to require any dealer or class of dealers to pay tax at intervals shorter than those prescribed in sub-section (1), it has also power to cut the interval to nil. Here, the term "shorter" does not necessarily mean that there must be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny power to the assessing authority or the officer-in-charge of the check-post to prescribe the manner in which the tax has to be deposited, does not arise and the petitioners are free to act in accordance with rule 46, if they so choose and if they want to avail of the facility of depositing the tax at the check-post itself, they may avail of that facility also. It has been admitted by Mr. Balia that if tax is paid by these dealers in the manner provided under rule 46, no tax will be demanded from them at the check-post. It was also urged by the learned counsel for the petitioner that the check-posts are not meant for collection of tax, but they are created under section 22A in order to prevent avoidance or evasion of tax. This contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctancy. But, as already stated above, this contention cannot be accepted for quashing this notification on the ground of wrong imposition of tax. The learned counsel also cited Rameshchand v. Kundan Mal (1989) 12 Tax World 279. The learned counsel for the petitioner also urged that the taxing statute has to be strictly construed and its meaning cannot be stretched and in this connection, he relied upon Commissioner of Sales Tax v. Modi Sugar Mills Ltd. [1961] 12 STC 182 (SC). There cannot be any quarrel with this proposition, but at the same time, a distinction has to be made between the charging sections and machinery sections of the taxing statute. So far as the charging sections are concerned, they have got to be construed very strictl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
