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TMI Blog2016 (9) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... not play any useful role in construing taxing statutes unless there is some real ambiguity and the regard must be had to strict letter of law. The notice must mention the grounds on which the action is proposed to be taken and if the notice mentions one ground but the action has been taken on some other ground, the same would amount to violation of principle of natural justice. The impugned order dated 10.1.2012 cannot be sustained in the eye of law, as from perusal of the notice, Annexure P/4, dated 20.11.2009, it is found that the order has been passed on the grounds de hors the grounds mentioned in the notice dated 20.11.2009. In other words, the impugned order has been passed in violation of principle of natural justice. On perusa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's grievance, few facts need mention which are stated infra. 2. The petitioner is a proprietary firm, which is registered as dealer under the provisions of the Madhya Pradesh Commercial Tax Act, 1994. The petitioner firm deals with in the business of purchase and sale of edible oil within the State of Madhya Pradesh and is also engaged in interstate trade and commerce. The dispute in the instant petition pertains to the financial year from 1.4.2006 to 31.3.2007. The assessing authority assessed the return of the petitioner for the period from 1.4.2006 to 31.3.2007 and after assessment, input tax rebate to the tune of ₹ 49,92,247/- was carried forward for the next financial year. Thereafter the petitioner was assessed for the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has approached this Court. 3. Learned counsel for the petitioner while referring to Section 14(3) of the Act submitted that in view of proviso to Section 14(3) of the Act, the order of refund of input tax rebate was rightly passed by the authorities as the same was not adjusted after close of two financial years. Learned counsel for the petitioner has also invited attention of this Court to Section 2 (z)(b-1) of the Act and has submitted that the year under the Act has been defined to mean 12 months ending the 31st day of March. It is further submitted that the Additional Commissioner, Commercial Tax Gwalior cannot be permitted to invoke Section 47(2) of the Act which, in fact, amounts to review of the order granting sanct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... burden and that equitable construction of the words is not permissible. See, Ormond Investment Co. vs. Betts (1928) AC 143. It is equally well settled legal proposition that consideration of hardship, injustice or anomalies do not play any useful role in construing taxing statutes unless there is some real ambiguity and the regard must be had to strict letter of law. See, CIT vs. Hukumchand Mohanlal, AIR 1971 SC 2591. 5. It is well settled in law that notice must mention the grounds on which the action is proposed to be taken and if the notice mentions one ground but the action has been taken on some other ground, the same would amount to violation of principle of natural justice. In this connection, reference may be made to the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner to which he was entitled as the case of the petitioner is squarely covered in view of proviso to section 14(3) of the Act. We are fortified in our view by another order dated 21.9.2011 passed in Writ Petition No.6318/2011 by Division Bench. 7. So far as the contention raised by the petitioner that passing of the order in purported exercise of power under Section 47(2) of the Act amounts to review is concerned, it does not commend to us for the simple reason that the sanction was granted by the Additional Commissioner, Commercial Tax by an administrative order dated 28.5.2009. Thereafter, the Additional Commissioner, Commercial Tax has invoked statutory powers under Section 47(2) of the Act while issuing the notice dated. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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