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TMI Blog2012 (7) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... y the amount of tax due from him as required by section 10(4). Section 11D(2) speaks of the rate of interest for different periods and section 11D(3) speaks of the mode of calculation of the interest. Sub-clauses (ii) and (iii) of section 11D(3) makes it further clear that amount of interest payable under section 11D shall be in addition to the penalty imposed under the Act and for the purpose of collection and recovery it shall be deemed to be tax. By applying the principles of interpretation of statute, we find that the omission of the expression 'or interest payable' from section 20(5) and proviso thereto is not accidental but is deliberate and the Legislature never intended that the appellant must pay the amount of interest before an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Commissioner-I; this was dismissed on September 27, 2004. The review of the assessee was unsuccessful; it was also dismissed on February 3, 2010. Thereafter, the appellant approached the Tribunal. 4. Before the Tribunal, the Revenue contended that the appeal could not be heard without the dealer, as pre-condition, depositing the entire amount, i.e., tax liability and interest which accrued thereon. The Revenue had relied upon section 27(4) which enacts that the interest payable under section 27(1) would be deemed to be tax. The Revenue's contentions were accepted by the majority order of the Tribunal. The Chairman, however, disagreed and held that interest liability was not liable to be deposited at the stage of filing of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (a) without payment of the tax and penalty, if any, or as the case may be, of the penalty, on the appellant furnishing in the prescribed manner security for such amount as it may direct, or (b) on proof of payment of such smaller sum, with or without security for such amount of tax or penalty which remains unpaid, as it may direct: Provided further that no appeal shall be entertained by the appellate authority unless it is satisfied that such amount of tax as the appellant may admit to be due from him has been paid. 8. Section 25(7) deals with payment and recovery of tax. Sub-section (5) says that when a dealer or individual is in default or is deemed to be default in making payment of tax and penalty, he would also liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot include liability to pay interest for the purpose of filing and hearing of the appeal. The court held as follows: 10. A combined reading of sections 11B, 11D and section 20 of the Act shows that amount of tax and penalty as well as interest payable under the Act can be recovered as arrears of land revenue. The amount of interest is payable by the dealer who fails to pay the amount of tax due from him as required by section 10(4). Section 11D(2) speaks of the rate of interest for different periods and section 11D(3) speaks of the mode of calculation of the interest. Sub-clauses (ii) and (iii) of section 11D(3) makes it further clear that amount of interest payable under section 11D shall be in addition to the penalty imposed under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute are to be read together in order to gather the legislative intendment behind the enactment of a particular law. It is equally well-settled that if different parts of the statute contain different words expressions, appropriate meaning should be given to all such words and expressions and what is not provided in a particular part of the statute cannot be read in it by way of implication. Yet another principle of interpretation is that where a stringent provision has been made for entertaining an appeal, the conditions precedent incorporated in such a provision, which are required to be fulfilled in order to effectively avail of the remedy of appeal, must be construed strictly. By applying these principles of interpretation of statute, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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