9911796707
TMI Blog2007 (3) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... m Value Added Tax Act, 2003 (hereinafter referred to as the Act ). The geographical location of the North-Eastern States mandates that the trucks loaded with coal of the petitioner has to necessarily move through the State of Assam though such coal may be in transit to the other States in the course of inter-State trade and commerce. Keeping in mind the provisions of Part XIII of the Constitution and also the taxing power of the State Legislature under the provisions of the Seventh Schedule to the Constitution, legislations laying down the norms for such movement including prescriptions of regulatory measures in order to prevent leakage of the State s share of revenue, have held the field from time to time. The Assam Value Added Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication is required to be made for issue of a transit pass. The authority at the check gate is required by the Act to satisfy itself that the documents as well as the goods actually carried in the truck are in order and thereafter a transit pass is required to be issued to facilitate further movement within the State. At the last check-post within Assam (hereinafter referred as, the exit check-post ) the goods as well as the documents are required to be re-verified in the light of the entries made in the transit pass issued and if everything is in order the goods are to be permitted to leave the territories of the State of Assam. An endorsement to the effect that everything is in order, i.e., goods mentioned in the transit pass have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transporter to comply with the requirements spelt out by the Act as noticed above and the authority at the two check-posts to arrive at the requisite satisfaction on materials that are relevant. In so far as imposition of security is concerned, the circumstances in which such security can be realised have already been noticed. What, however, must be taken note of is the absence of any requirement of recording or communication of reasons prior to imposition of security. This is a possible area where frictions may develop and hence require the specific attention of the court. In a situation where the statute has omitted to incorporate the requirement of recording of reasons, such omission must be understood to be deliberate, based on legi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the draftsmen of Acts of Parliament have often been unfairly criticised. A Judge, believing himself to be fettered by the supposed rule that he must look to the language and nothing else, laments that the draftsmen have not provided for this or that, or have been guilty of some or other ambiguity. It would certainly save the Judges trouble if the Acts of Parliament were drafted with divine prescience and perfect clarity. In the absence of it, when a defect appears, a Judge cannot simply fold his hands and blame the draftsman. He must set to work on the constructive task of finding the intention of Parliament, and he must do this not only from the language of the statute, but also from a consideration of the social conditions which gave rise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the administrator to decide. Having noticed the salient features of the Act regulating inter-State movement of goods through the State of Assam, the mutual obligations cast by the statute and the court having held that the reasons for imposition of security should be informed to the affected person, nothing further will survive except that the movement of the coal of the petitioner, which has been alleged to have been stopped, shall now be permitted in accordance with the present directions. As the directions contained in the present order are capable of taking care of grievances that may arise from time to time in the future, it is also considered appropriate to direct the Commissioner of Taxes to incorporate the salient features of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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