9911796707
TMI Blog1996 (2) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the case are: The petitioner belongs to Marwadi community. He was born in Rajasthan State. He migrated to the State of Andhra Pradesh and settled in Vijayawada, Krishna district. The petitioner has been doing business in Vijayawada. He has been maintaining the accounts in Hindi by using Devanagari form of numericals in the books of accounts. The books of accounts maintained by him are being produced before the income-tax, central excise and sales tax authorities for scrutiny. None of the authorities have raised any objection so far for maintaining the numericals in Marwadi language. The third respondent issued the impugned notice directing the petitioner to maintain his accounts using international numericals only, even though the des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning the accounts in Devanagari language is in consonance with section 25 of the APGST Act; so rule 45(1-B) of the Rules is violative of articles 14, 19(1)(a), (d), (e) and (g) of the Constitution of India; therefore the said rule is unconstitutional. In support of his contention he relied upon the decisions reported in Pyndah Venkatanarayana v. Sudhakar Rao AIR 1967 AP 111, Dr. Pradeep Jain v. Union of India AIR 1984 SC 1420, V.N. Sunanda Reddy v. State of A.P. AIR 1995 SC 914. Venkatanarayana's case AIR 1967 AP 111 relates to the shape and form of numerals mentioned in rules 73(2) of the Conduct of Election Rules, 1961. In that case this Court held that it may nevertheless be legitimate to think that the recognised or approved forms of nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 STC 326 (Mad.). It is to be seen that numericals cannot be treated as part of language as they stand apart from the language, when viewed with the meanings given by the dictionary. Even according to article 343 of the Constitution of India, the official language of the Union shall be Hindi in Devanagari script and the form of numerals to be used for the official purposes of the Union shall be the international form of Indian numerals, but not in Hindi or Devanagari script. It is also to be noted that the petitioner would not be handicapped when the prescribed numerals, i.e., international Indian numericals are insisted to be used in the maintenance of accounts by him. Moreover, the APGST Act enables the authorities to frame rules regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
