2018 (3) TMI 87

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..... the appeal has been filed well beyond the further period of 90 days over and above the initial 90 days period, as provided under Section 60 (1) of the Tamil Nadu Value Added Tax Act, 2006 - tax case revision dismissed.
S. Manikumar And V. Bhavani Subbaroyan, JJ. For the Petitioner : Mr.V.Hari Babu ORDER ( Order of the Court was made by S. Manikumar, J ) Tax Case Revision Petition SR.No.871 .....

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..... ng for the petitioner and perused the materials available on record. 4. Section 60 (1) of the Tamil Nadu Value Added Tax Act, 2006, reads as follows:- Revision by High Court - (1) Within ninety days from the date on which the order under sub-section (4) (5) or (7) of Section 58 is served, any person who objects to such order of the Joint Commissioner may prefer a petition to the High Court on t .....

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..... tatute and interpret them. It must interpret a taxing statute in the light of what is clearly expressed: It cannot imply anything which is not expressed; it cannot import provisions in the statutes so as to supply any assumed deficiency." 6. In Vidyacharan Shukla Vs. Khubchand Baghel {AIR 1964 SC 1099}, the Hon'ble Supreme Court held as follows:- "In the language of Section 34 of 1996 Act, .....

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..... its conferred therein cannot be called in aid to supplement the provisions of the Act." 8. In Mangu Ram Vs. Muncipal Corporation of Delhi {(1976) 1 SCC 392, at page 397}, the Hon'ble Supreme Court held as follows:- "It is not essential for the special or local law to, in terms, exclude the provisions of the Limitation Act. It is sufficient if on a consideration of the language of its provis .....

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..... limitation in howsoever peremptory or imperative language is not sufficient to displace the applicability of Section 5." 10. From the averments filed in support of the Tax Case Revision it is made clear that the appeal has been filed well beyond the further period of 90 days over and above the initial 90 days period, as provided under Section 60 (1) of the Tamil Nadu Value Added Tax Act, 2006. 1 .....

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