9911796707
TMI Blog1995 (7) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... itted an application before the Excise and Taxation Officer, Karnal, for withdrawing the surety. Thereupon, respondent No. 2 directed M/s. Siri Surya Complex to submit a bank guarantee of Rs. 1.50 lacs. Instead of furnishing a bank guarantee of Rs. 1.50 lacs, M/s. Siri Surya Complex furnished a bank guarantee of Rs. 50,000, which was accepted by the department. Subsequently, assessment proceedings were initiated against M/s. Siri Surya Complex. Notice of assessment was issued but as the assessee did not appear before the competent officer, ex parte and best judgment assessment was made by the said officer and a demand of Rs. 84,950 was raised against the assessee. Petitioners separately filed two appeals before the Joint Excise and Taxation Commissioner (Appeals), Ambala, because they were being threatened with recovery of the amount of tax because the departmental authorities could not trace out the dealer. These appeals have been dismissed by the appellate authority on the ground that such appeals are not maintainable. We have heard Shri Goel, learned counsel for the petitioners, and Shri Rajiv Raina, Deputy Advocate-General, Haryana, and in our opinion this writ petition des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate authority is satisfied, that the amount of tax assessed and the penalty and interest, if any, recoverable from the person has been paid: Provided that the said authority, if satisfied that the person is unable to pay the whole of the amount of the tax assessed, or the penalty imposed, or the interest due, he may, if the amount of tax and interest admitted by the appellant to be due has been paid, for reasons to be recorded in writing, entertain the appeal and may stay the recovery of the balance amount subject to the furnishing of a bank guarantee or adequate security in the prescribed manner to the satisfaction of the appellate authority: Provided further that in the case of an appeal against any order which has to be communicated by the appropriate authority to the appellant, the period of sixty days shall commence from the date of receipt of the copy of the order by the appellant and in the case of an appeal against any other order made under this Act, the time spent in obtaining the certified copy of the order shall be excluded in computing the period of sixty days. (6) Subject to regulations made by the Tribunal under sub-section (10) of section 4 and subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessing authority shall first adjust the amount to be refunded towards the recovery of any amount due, on the date of adjustment from the dealer and shall then refund the balance, if any." Rule 55 of the Haryana General Sales Tax Rules, 1975, prescribes the forms for appeal. Rule 59 prescribes the form for application for review. Relevant extracts of form S.T. 47 and form S.T. 49 are also reproduced below: "Form S.T. 47 (See rule 55) Form of memorandum of appeal to the appellate authorities other than the Tribunal, under section 39 of the Haryana General Sales Tax Act, 1973. (Space for court fee stamp) Value of court fee stamps affixed............. Before the Deputy/Joint Excise and Taxation Commissioner (Appeals)/ Excise and Taxation Commissioner, Haryana No...................of 19....... [To be filled in by the office of the Deputy/Joint Excise and Taxation Commissioner (Appeals)/Excise and Taxation Commissioner, Haryana] M/s.......................................................................Appellant Versus Assessing Authority...........................District. Deputy/Joint Excise and Taxation Commissioner (Appeals)........Respondent. The................ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .................... 2. Date of communication of the order sought to be reviewed.......................... 3. Questions of fact(s) decided....................vide the impugned order................ 4. Question(s) of law decided by the impugned order.......................................... 5. Fresh fact(s) which were not before the authority when it passed the order (state facts briefly with a narrative)............................................................. 6. Question(s) of fact(s) now raised.................................................................. 7. Any other sufficient reason. 8. Treasury/Bank receipt No........dated.............showing the payment of fee of Rs.....................is enclosed. Signature of applicant or his authorised agent." A bare look at section 39(1) shows that it does not refer to the party which can prefer appeal. However, it declares that an appeal from every original order, including an order passed under section 40, which pertains to the revisional power of the Commissioner, shall lie to various authorities. Against the order of the Assessing Authority appeal lies to the Deputy Excise and Taxation Commissioner. Against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. This appears to be logical also because if a person is being charged with the responsibility of paying tax, interest or penalty, there is every justification for giving him a right of appeal and review. The department is vested with the right to effect recovery of the tax, interest and penalty not only from the dealer but also from the surety. In that situation, a surety stands at par with a dealer. Precisely for this reason, the Legislature has not restricted the right of appeal to a dealer only. Argument of Shri Raina that the word "person" used in sections 39, 40, 41 and 43 is referable only to a dealer cannot be accepted in the face of designed use of the different words by the Legislature in various parts of the statute. Moreover, we do not find any justification to make a deviation from the golden rule of construction, namely, that plain meaning of a statute should be accepted unless it leads to absurdity or extreme anomaly. In our opinion, conferment of a right of appeal or review on a person from whom tax, penalty or interest is sought to be recovered is perfectly justified and there is no reason for us to substitute the word "dealer" in place of the word "person" u ..... 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