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TMI Blog2011 (2) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... t from its admission as regards payablity of tax by it. If such an action on the part of the assessee can be said to be not covered by sub-section (4) of section 34 of the Act, the same would permit the assessee to hoodwink tax law made by the Legislature. The revision application fails and the same is dismissed accordingly. - 6 of 2011 - - - Dated:- 19-2-2011 - BARIN GHOSH C.J. AND BIST V.K. , JJ. JUDGMENT:- The judgment of the court was delivered by BARIN GHOSH C.J. The question in this revision is whether subsection (4) of section 34 or sub-section (6) of section 34 of the Uttarakhand Value Added Tax Act, 2005 applies to the case of the revisionist. Those sub-sections are set out below: 34.. Payment and recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there appears to be no dispute are that on or before January 6, 2003 revisionist was an existing manufacturer and a registered dealer under the said Act. On March 16, 2005 a notification was issued whereby, a manufacturer whose commercial production has commenced on or after January 7, 2003 became entitled to pay tax at the rate of one per cent on submission of certificate in declaration form C and form B for a period of five years from the date of commencement of production. The notification, however, did not apply to certain manufacturers whose products had been mentioned in the said notification. The commercial production of the revisionist having not commenced on or after January 7, 2003 and the same having commenced much before Janu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 30 of the Act, it was sought to be demonstrated that the manufacturing unit of the revisionist is situate within the area mentioned in the notification and that the product manufactured by it is not in the negative list. This application was rejected on November 12, 2008 holding that the application is not maintainable under section 30 of the Act inasmuch as, the letter dated May 10, 2007 of the Deputy Commissioner (Tax Assessment) was not an order. It was also indicated that at the same time, there is no scheme under which an existing manufacturer is entitled to pay tax at the rate of one per cent. The revisionist did not dispute the contention of the Deputy Commissioner (Assessment) contained in his letter dated November 11, 2008 wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability of the revisionist to pay tax at rates more than one per cent and accordingly, statutory liability of the revisionist to pay interest is governed by sub-section (4) of section 34 of the Act. The learned counsel for the revisionist has drawn our attention to various judgments including the judgments of the honourable Supreme Court rendered in the case of J. K. Synthetics Ltd. v. Commercial Taxes Officer reported in [1994] 94 STC 422; [1994] 4 SCC 276 and Commissioner of Sales Tax v. Hindustan Aluminium Corporation reported in [2002] 127 STC 258 (SC). In the matter of fixing liability under a taxing statute, one is required to take note of the words used by the Legislature. A plain reading of subsection (6) of section 34 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p to March 31, 2007. From April, 2007, it started furnishing returns showing that it is liable to pay tax at the rate of one per cent on the basis of its letter dated January 17, 2007 making an unjust claim that it is covered by the said notification dated March 16, 2005. The said contention was rejected by a letter dated May 10, 2007 addressed to it. Purporting to contend that the said letter dated May 10, 2007 is an order, the revisionist filed a rectification application under section 30 of the Act. When it was pointed out to the revisionist on November 11, 2008 that the said letter dated May 10, 2007 was not an order amenable to rectification under section 30 of the Act, the assessee did not dispute the same. The facts as above, squarel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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