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TMI Blog2017 (9) TMI 1735X X X X Extracts X X X X X X X X Extracts X X X X ..... not commended at any provision which stipulates that with the acceptance of the application under Deemed Assessment Scheme, the registered dealer is exonerated from all other provisions contained under Section 20 of 2002 Act. The Legal fiction attached to assessment under the Scheme that it is treated as assessment under sub-section (1) of Section 20, cannot be extended beyond the purpose for which it is created or beyond the language of Section by which it is created - the applicability of the provision of Section 20 of 2002 Act is thus not waived. It was within the competence of the Competent Authority to have exercised its jurisdiction under Section 20(5) of the Act of 2002. And since the order has been passed within the extended time period, we perceive no jurisdictional error as would give right to the petitioner to invoke extraordinary jurisdiction under Article 226 of the Constitution of India. The petitioner is relegated to avail the remedy of appeal under section 46 of 2002 Act read with 13 of 1976 Act - Petition disposed off. - W.P.No.1959/2017, W.P.No.1960/2017 - - - Dated:- 10-9-2017 - Sanjay Yadav And Vivek Agarwal JJ. For the Petitioner : Shri M.P.S. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 76 Act, on the contention that the impugned order is contrary to the provisions of section 20-A (1-B) of the Act of 2002 read with section 13 of 1976 Act and barred by time as fixed under sub-section (7) of section 20 of 2002 Act and without granting input tax rebate under section 14 or deduction of purchase made from registered dealers (Railways). It is further contended that for filing the appeal the petitioner will have to deposit heavy amount as per statute, whereas the petitioner has no tax liability. (6) Taking up the second contention first that, the petitioner will have to meet out the pre-deposit which will be burdensome, in our considered opinion, cannot be the ground to evade the statutory remedy of appeal. Because the liability to pay the tax/interest/ penalty arises once the order of assessment is passed by an assessment officer. Trite it is that the only ground on which the indulgence is caused under Article 226 of the Constitution is if the order impugned is wholly without jurisdiction. The petitioner contends that the impugned order is contrary to the provisions of Section 20A (1B) of 2002 Act. (7) That Section 20-A deals with the provision regarding self asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Govt. of Madhya Pradesh. (3) The dealers in whose cases tax evasion has been detected for the year 2014-15. (4) The dealers in whose cases notice has been issued for additional amount of tax under clause (b) of sub-section (5) of Section 18 of the VAT Act and this requirement has not been complied with before submission of application. (5) The dealers in whose cases notice has been issued under sub-section (6) of Section 19 of Vat Act, after Tax Audit and this requirement has not been complied with before submission of application. (6) In case refund of any kind is due to him under VAT Act, 2002 or Central Sales Tax Act, 1956 (Act No.74 of 1956) or the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Act No.52 of 1976). (9) That clause 7 of the Deemed Assessment Scheme for the year 2014-15 stipulates that the Commissioner shall select applications out of the received ones from dealers by verifying the criterion, as he may think fit, and thereupon assessment of such dealers shall be made in accordance with the provisions of the respective Acts and the Rules. (10) It is borne out from record that the Commissioner, Commercial Tax, Madhya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was not intended to be given by the legislature. Legal fiction created in terms of sub-section (3) of Section 32 of the Act was only in regard to the receivability of instrument in evidence. The legal fiction for the aforementioned purpose is raised only to the extent that for the said purposes it shall be deemed to have been originally duly stamped viz. the determination of chargeability of additional duty would be of no significance if the additional duty determined by the Collector, if any, has been deposited. 29. In Maruti Udyog Ltd. V. Ram Lal, (2005) 2 SCC 638 this Court held : (SCC p.652, para 35). 35. In construing a legal fiction the purpose for which it is created should be kept in mind and should not be extended beyond the scope thereof or beyond the language by which it is created. Furthermore, it is well known that a deeming provision cannot be pushed too far so as to result in an anomalous or absurd position. The court must remind itself that the expressions like 'as if' are adopted in law for a limited purpose and there cannot be any justification to extend the same beyond the purpose for which the legislature adopted it. In Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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