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TMI Blog2009 (1) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... days is intended to be given to the dealer to make input-tax credit claim. However, the period of 45 days has to be counted from the date of publication of the VAT Rules on June 21, 2005. Any other interpretation would defeat the basic object of sections 13 and 14 of the VAT Act and the VAT Rules. If the intention of the Legislature and the rule-making authorities is gathered from the aforesaid provisions then the period of 45 days has to be reckoned from the date of publication of the VAT Rules. Appeal dismissed. - VAT Appeal No. 70 of 2008 - - - Dated:- 8-1-2009 - KUMAR M.M. AND BHALLA H.S. , JJ. The judgment of the court was delivered by M.M. KUMAR J. The instant appeal filed under section 68 of the Punjab Value Added Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnish in the prescribed form to the designated officer a statement of tax-paid goods held in stock. Such a claim was to be submitted within 30 days, i.e., by April 30, 2005. However, the period of 30 days was later extended to 45 days vide Act No. 11 of 2006 with effect from April 24, 2006. The respondent has been a dealer registered under the erstwhile Sales Tax Act and it was also granted TIN No. 03581010959 under the VAT Act for purchase and sale of petrol, diesel and lubricants, etc. The Revenue has claimed that it has failed to file statement of stock of goods taxable at the first stage of sale under the Sales Tax Act within the prescribed period of 45 days. The stock statement was received by the designated officer on August 17, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not decided within a period of sixty days as required under rule 25, sub-rule (4), then a reminder had been sent on August 17, 2005. It is pointed out even the Department while issuing notice had said that there was delay of 34 days which will mean that the application submitted on June 18, 2005 had been received by the Department. On behalf of the Department, it is contended that no application had been received on June 18, 2005 and there was in fact delay of 94 days in submitting the claim. It is also argued that the appointed day was April 1, 2005 and that designated officer has no power to extend limitation for filing the claim. It is also contended that the appellant had filed ITC claim in respect of lubricants within time and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be available subject to the following conditions, namely: (a) the person claiming the input-tax credit is registered under the \Act as a taxable person; (b) such person has submitted statement of such goods within a period of thirty days from the appointed day, in such form, as may be notified. (c) the taxable person, shall retain documents relating to the claim of the input-tax credit for a period of six years from the appointed day and shall provide such documents to the Commissioner or the designated officer for audit as and when required. (2) Only those goods on which tax was paid under sub-sections (1A) and (3) of section 5 of the repealed Act, prior to the appointed day and are taxable under the Act, shall be eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the VAT Rules. By virtue of the use of expression appointed day for counting the period of 30 days, used in rule 25(1)(b), an argument was raised by the Revenue that the period of 30 days or 45 days have to be counted from the appointed day , i.e., April 1, 2005. The Tribunal did not accept the aforementioned argument because by no stretch of imagination an impossible act could be permitted to be done. The VAT Rules were published on June 21, 2005 and the appointed day of April 1, 2005 would require a dealer to file his return within 45 days, which would expire on May 15, 2005. This could never be intention of the Legislature which has provided by sections 13 and 14 of the VAT Act that a dealer can file his statement of inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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