9911796707
TMI Blog1996 (12) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on the turnover to be determined in the prescribed manner of sale of goods to a department of the Central Government, or of a State Government, or to a company, corporation or undertaking (not being a Nagar Mahapalika, Municipal Board, Zila Parishad, Town Area Committee, Notified Area Committee, Cantonment Board or a University or any institution managed for the time being by an Authorised Controller) owned or controlled by the Central Government or by a State Government shall, if the dealer furnishes to the assessing authority such declaration, obtained from such department, company, corporation or undertaking in such form and in such manner as may be prescribed, be levied and paid at the rate for the time being specified in sub-secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be imposed at a concessional rate if the dealer furnished to the assessing authority such declaration obtained from such department in such form and in such manner as may be prescribed. He submits that the language employed in section 3-G at the relevant time did not entitle the rule-making authority to prescribe a time-limit to furnish form III-D and that being so, sub-rule (2) of rule 12-C is ultra vires of section 3-G to the extent the former prescribes a time-limit to file form III-D. 6.. In this case the assessing authority had issued a notice fixing November 28, 1978 calling upon the assessee to appear in connection with the assessment proceedings. The case was then adjourned to December 19, 1978, when the assessee claims to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rule-making authority to prescribe a rule stating what particulars are to be mentioned in the prescribed form, the nature and value of the goods sold, the parties to whom they are sold, and to which authority the form is to be furnished. But it does not authorise the rule-making authority to prescribe a time-limit within which the declaration is to be filed by the registered dealer. 10.. Following the aforesaid authority, we accept the contention of learned counsel for the assessee that the phrase in such manner occurring in section 3-G, simply denotes the mode in which an act was to be done. If any time-limit has to be prescribed for doing of the act, we are of the view that specific words such as the time within which were also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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