9911796707
TMI Blog2006 (4) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... Regional Assistant Commissioner of Sales Tax, Indore v. Malwa Vanaspati and Chemical Co. Ltd. [1968] 21 STC 431, that where the dealer has not filed the prescribed return of his turnover, the case is clearly one of escaped assessment and the proceeding for assessment must commence in respect of that turnover within the period prescribed by section 19(1) of the Kerala General Sales Tax Act (the K. G. S. T. Act). The division Bench which heard this case expressed doubt in the ratio in Prabhakaran's case [2001] 121 STC 586 (Ker), as the decision of the Supreme Court relied on was dealing with the provisions of the Madhya Bharat Sales Tax Act which is not in pari materia with the provisions of the Kerala General Sales Tax Act, 1963. Before g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e years prior to April 1, 1993 has been extended up to April 1, 2000 as explained by the Full Bench of this Court in Geo Sea Foods v. Additional Sales Tax Officer [2006] 144 STC 553; [2006] 1 KLT 72. Section 19 of the K. G. S. T. Act reads as follows: "19. Assessment of escaped turnover. (1) Where for any reason the whole or any part of the turnover of business of a dealer has escaped assessment to tax in any year or has been under-assessed or has been assessed at a rate lower than the rate at which it is assessable or any deduction has been wrongly made therefrom, the assessing, authority may, at any time within four years from the expiry of the year to which the tax relates, proceed to determine to the best of its judgment the turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for any reason the whole or any part of the turnover of business of a dealer has escaped assessment to the tax, or if the licence fee, registration fee or exemption fee has escaped levy or has been assessed at too low a rate in any year, the assessing authority at any time within a period of three years next succeeding that to which the tax or the licence fee, registration fee or the exemption fee relates, assess the tax payable on the turnover which has escaped assessment or levy the correct amount of licence fee, registration fee or exemption fee, after issuing a notice to the dealer and after making such enquiry as he considers necessary." Therefore, though assessment in case of failure to file return is prescribed under section 8(1)(b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment is at large and the proceedings are commenced by the filing of a return and are still pending, anything can be said to have escaped assessment. We repel this argument also." Assuming that evasion of tax due to non-filing of return also will come under the general group "escaped turnover", we are of the view that in view of the specific provision of section 17, general provisions in section 19 will not apply. In other words, when there is a specific provision dealing with assessment on failure to file return with a special separate time-limit, there is no necessity to go for general provision for assessment of escaped turnover under section 19. The above principle is expressed in the maxims "Generalia Specialibus non-derogant" ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asonably permissible on the language, which would render a part of the statute devoid of any meaning or application." " In the interpretation of statutes" observed Das Gupta, J. "the courts always presume that the legislature inserted every part thereof for a purpose and the legislative intention is that every part of the statute should have effect." (See J. K. Cotton Spinning and Weaving Mills Co. Ltd. v. State of U. P. AIR 1961 SC 1170.) It is settled proposition that the Legislature is deemed not to waste its words or to say anything in vain and a construction which attributes redundancy to the Legislature will not be accepted except for compelling reasons. Since specific provision with procedural details including limitation is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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