9911796707
TMI Blog2004 (3) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... rics specified in the Schedule I to the Act, 1994. Such goods in the column (2) of the Schedule are the textile fabrics of all varieties made fully or partly of cotton, rayon, artificial silk or wool including handkerchiefs, towels, bed sheets, bed spreads, table cloth, napkins, dusters, cotton velvets, velveteen tapes, niwars and laces whether embroidered or not but excluding pure silk cloth, rubberised cloth, belting, pipes (including hose pipes), staranchi, carpets and druggets when such textile fabrics are manufactured or made in India. With effect from May 1, 1995, the expression "carpets and druggets when such textile fabrics are manufactured or made in India" was substituted in the amended Act, 1995. According to the petitioner, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oming to this Tribunal on the issue of penalty and (3) if the application is barred by limitation so far the seizure of the goods is concerned. 7.. It is a fact that the petitioner has failed to make out any case that the amended Schedule is violative of the principles of natural justice and rights given under the articles of the Constitution of India. It is the only case of the petitioner that the expression "when such textile fabrics are manufactured or made in India" noted in the column (2) should have been inserted in column (3) in view of the existing provision of section 24 of the Act, 1994. It is the settled principles of law that imposition of or exemption from tax is under the full power and authority of the Legislature. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this stage on this grounds until and unless all the forums are exhausted. 10.. The seizure, as we find was made on November 6, 2003 and the application has been filed on March 4, 2004, i.e., long after sixty days. Hence, is barred under the provisions of section 8 of the West Bengal Taxation Tribunal Act, 1987. 11.. However, since the petitioner did not exhaust all the forums against the order of penalty he is given liberty to exhaust all the forums before coming to this Tribunal subject to law of limitation. The application, therefore, cannot be admitted for hearing on merits. The petitioner may, however, come before this Tribunal after exhausting all the appropriate forums. 12.. The application is thus disposed of without cost ..... X X X X Extracts X X X X X X X X Extracts X X X X
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