9911796707
TMI Blog1998 (8) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... that by notice dated June 1, 1998 issued by the Sales Tax Officer, vide annexure 2, he was asked to file return for the quarter ending March 31, 1998 and also for the year 1997-98. 2.. According to the learned counsel for the petitioner, two questions are involved in the present petition, namely: (i) Whether, the assessing officer having opted for initiating proceeding for the part/different quarters of the year while taking recourse to proviso to section 12(6) of the Act and proviso to rule 28-A of the Rules framed under the Act can again initiate the proceeding for the whole year without notice in form No. VIII for assessing a part of the year? and (ii) Whether the assessing officer is correct to refuse to communicate the alleged s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the dealer shall, by way of penalty, pay a sum not exceeding one-tenth per centum of the tax due or ten rupees whichever is higher for every day after the due date during which the dealer fails to submit the required returns. Explanation.-A return unaccompanied by a receipt from the treasury showing full payment of the admitted tax or composition money or by a banker's cheque or Manager's cheque issued by a scheduled bank or a cheque marked or certified by such bank (as good for payment or by a crossed bank draft), or by a certificate granted under sub-section (2) of section 13-AA or under subsection (2) of section 13-AAA covering the admitted tax or composition money, as the case may be, and by a dealerwise list of sales to registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch conditions and restrictions as may be prescribed be assessed in the manner laid down in the foregoing sub-sections separately for each year during which he is liable to pay tax: Provided that the Commissioner may, subject to such rules as may be prescribed, assess the tax due from any such dealer separately for parts of the year for which returns may have been prescribed under section 11." "Rule 28: Assessment of tax.-(1) The notice required by sub-section (2) or (4) of section 12 shall be in form VIII. The Commissioner shall fix a date for the production of such accounts and documents as he may require and for considering any objections which the dealer may prefer. (2) The notice required by sub-section (5) of section 12 shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eting the main enactment or to exclude by implication what the enactment clearly says unless the words of the proviso are such that that is its necessary effect. 6.. We may also refer to Maxwell's "Interpretation of Statutes" 10th Edition at page 162 of which it has been laid down that the proper course is to apply the broad general rule of construction, which is that a section or enactment must be construed as a whole, each portion throwing light if need be on the rest. The true principle undoubtedly is that the sound interpretation and meaning of the statute, on a view of the enacting clause, saving clause, and proviso, taken and construed together is to prevail. 7.. In Tahsildar Singh v. State of U.P. AIR 1959 SC 1012 it was held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings. Being a quasi-judicial authority, the Sales Tax Officer, if wanted by the assessee, is bound to give copies of the above reasons. We are not expressing any opinion as to whether under the proviso to rule 28-A, such reasons have to be communicated to the assessee. But in the case in hand, as the quasi-judicial authority has agreed to show the reasons, we see no reasons why certified copies of the reasons should not be given to the assessee. 10.. On a harmonious reading of the Act, more particularly the relevant sections, and the rules quoted in the judgment, we hold that merely because it was decided under the proviso to rule 28-A to assess for a particular period, in the case of the present assessee it cannot debar the assessing aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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