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TMI Blog2002 (4) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Dispute) Act, 1999 came into force. Consequently, respective Rules came into force on July 12, 2000. Under the order of the BIFR the scheme has been provided grant soft loan by the Government of West Bengal to cover disputed sales tax which is under appeal, if the company are ordered to pay at concessional rate of interest prescribed in the incentive scheme of 1999. On December 4, 2000, the petitioner requested the appropriate respondent to grant sales tax loan. On September 3, 2001 State Government sanctioned loan for a sum of Rs. 734 lakhs (rupees seven crores thirty-four lakhs) only through the West Bengal Industrial Development Corporation to pay the admitted arrear taxes. On September 3, 2001 itself the petitioner made an appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Commercial Taxes is not agreeable to receive the said amount of Rs. 1,30,43,678 against payment of admitted tax. The said Commissioner has asked entire amount of Rs. 734 lakhs due and payable in this account. Incidentally it is necessary to state hereunder, that the petitioner wanted to pay a further sum of Rs. 72,65,820 (rupees seventy two lakhs sixty-five thousand and eight hundred twenty) only in addition to Rs. 1,30,43,678 totalling to Rs. 2,03,09,498 (rupees two crores three lakhs nine thousand and four hundred ninety-eight) only. 4.. The petitioners contended that the company was sick. The revival is proposed by the BIFR. The State was approached for the purpose of granting loan of Rs. 734 lakhs in favour of the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts under West Bengal Sales Tax (Settlement of Dispute) Act, 1999 on payment of admitted tax after December 31, 2001 under the relevant Act. A photo copy of the same is kept with the record. Learned counsel appearing for the authority contended that they are bound by the Act, therefore, they cannot accept such amount beyond the period. The time has been mandatorily fixed. Such time cannot be extended in any manner whatsoever. 6.. According to me, each and every procedural law has been made to render justice but not injustice to the people. A procedural law should be the pathway of substantial justice. Therefore, reading and interpretation of statute is to be guided by such principle. In other words if any procedural law appears to be not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t day of January, 1999, and is pending on the 31st day of December, 1998, before the appropriate appellate or revisional authority, and includes such appeal or revision in respect of which an amount of admitted tax, penalty, or interest, if remaining unpaid, wholly or partly, is paid by the applicant in full before making of an application by him for settlement of any dispute under section 5 of the Act. Appeal or revision means appeal or revision under the Act before the appropriate appellate or revisional authority. 7.. Before going any further I have to explain the purport of the Act and Rules. The purport is that if the arrear tax, penalty or interest under the West Bengal Sales Tax Act, 1994, etc., is unpaid the same shall be allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether a provision is imperative or directory. It is a duty of the courts of justice to try to get at the real intention of the legislature by carefully attending to the whole scope of the statute. He also brought my attention to the Book of Statutory Principle written by Justice Singh where I find that a general idea in respect of mandatory and directory provisions are laid down therein. It appears from the writings of the author that the study of numerous cases of this topic lead to formulation of any universal rule except this that language often not decisive and regard must be had to the context, subject-matter and object of the statutory provisions in question, which can determine whether the same is mandatory or directory. 9.. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such money will not be accepted but refused from accepting is best known to sales tax authority. It is a transfer of money from one head of the State to other on account of the petitioners. 11.. Therefore, I find no reason to see to discourage the petitioners from getting an order from the court for the purpose of release of the amount already ready for transfer as aforesaid to the sales tax authorities on account of the petitioner without prejudice to the rights and contentions of the admitted claims. However, such amount will be transferred within a period of fortnight from the date of communication of this order by the West Bengal Industrial Development Corporation to the appropriate sales tax authority. A process in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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