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TMI Blog2020 (11) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... t of doubt, if at all, would enure in favour of the assessee. However, it is equally settled that if the assessee is liable to be subjected to incidence of taxation, then he must abide by and be dutiful in paying the tax, expeditiously, and in accordance with law - Upon perusal of the impugned assessment order dated August 25, 2011 passed by the Assistant Commissioner of Commercial Taxes, Gopalganj Circle, Gopalganj, which according to Shri Vikash Kumar, the learned counsel for the Revenue, is not placed fully on record, we notice that he same was passed in the absence of the assessee and was ex parte in nature. The order appears to have been passed without proper application of mind. Even the order passed by the Revisional Authority, running into one and a half pages, to say the least, is cryptic in nature, not even referring to, much less dealing with the contentions raised by the petitioner. The Assessing Officer shall pass a fresh order with respect to the assessment in issue, i.e., assessment years 2006-07 and 2007-08 - Petition allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax to the tune of ₹ 1,13,01,758/- (which is consolidated amount for the year 2006-07 and 2007-08). vi) To hold and declare that no Entry Tax can be levied to the petitioner for the period 29.8.2006 to 31.3.2008 in absence of any notification, fixing the rate of Entry Tax, for the said period in light of the judgment passed by this Hon'ble Court as reported in 2008 BRLJ- 239 (M/s United Spirit Ltd vs. State of Bihar & ors) (Annexure 4). vii. To issue an appropriate writ/order/ direction in the nature of Mandamus commanding the respondents not to proceed from assessing, levying or recovering any Entry Tax for the period 29.8.2006 to 31.3.2008. viii. To any other relief or reliefs for which the petitioner is found entitled in the facts and circumstances of the case." 2. In so far as challenge laid to the constitutional validity of the principal/amendment Act is concerned, at the threshold, the Learned Senior Counsel Shri Y.V.Giri appearing for the petitioner, clarifies that the petitioner does not press for such relief. Prayers (i) and (ii) stand disposed thereof. 3. Herein forward, this order only pertains to the notice(s) of demand imposing liability of payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concept of savings clause has been recognised since way-back, by the case of State of Punjab v. Mohar Singh, (1955) 1 SCR 893. The relevant extracts are as follows: "6.Under the law of England, as it stood prior to the Interpretation Act of 1889,the effect of repealing a statute was said to be to obliterate it as completely from the records of Parliament as if it had never been passed, except for the purpose of those actions, which were commenced, prosecuted and concluded while it was an existing law. A repeal therefore without any saving clause would destroy any proceeding whether not yet begun or whether pending at the time of the enactment of the Repealing Act and not already prosecuted to a final judgment so as to create a vested right. To obviate such results a practice came into existence in England to insert a saving clause in the repealing statute with a view to preserve rights and liabilities already accrued or incurred under the repealed enactment..." 9. This has subsequently been reiterated time and again including, in the recent cases of Indore Development Authority v. Manoharlal SLP (C) No. 9036-9038 of 2016 and BCCI v. Kochi Private Limited 2018 6 SCC 287, etc. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petition, which is reproduced herein below: - 1. Boiler Casing And Structure 2. Boiler Distribution Header 3. Boiler Duct Support 4. Boiler Gas Duct 5. Boiler Panel 6. Boiler Roof Tube Support, Ref, Holder 7. Boiler Stocker Hopper 8. Boiler Stocker Hopper, Gas Duct 9. Boiler Super Heater Coil 10. Boiler Superheater Elements 11. Boiler Superheater Header 12. Boiler Upper Drum Internals 13. Chock For Tube Light 14. M.S. Pipe 15. Paint 16. Panel 17. PVC Cables 18. PVC Copper Wire 19. Ruled Paper 20. Ruled Register 21. Switch Flush Type 5A 22. Switch Rotary 23. Transformer Oil 24. S.S. Pipe 25. S.S. Plate 26. Duplicate Book 27. Register 28. Mill Roll Oil IV 29. Plastic Sheet White 30. Air Conditioner 31. PVC Insulated Cables 32. Polythene Sheets. 17. It is a settled principle of law that fiscal statutes need to be interpreted and applied strictly and the benefit of doubt, if at all, would enure in favour of the assessee. However, it is equally settled that if the assessee is liable to be subjected to incidence of taxation, then he must abide by and be dutiful in paying the tax, expeditiously, and in accordance with la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. The Assessing Officer shall pass a fresh order with respect to the assessment in issue, i.e., assessment years 2006-07 and 2007-08; b. Since the matter is old, we direct that such proceedings be conducted expeditiously, and on day-to-day basis; c. We direct the petitioner to make itself available through an authorized representative in the office of the Assessing Officer on October 14, 2020; d. Assessing Officer shall afford opportunity to the assessee to place additional material, if so desired and required, which shall positively be done within a period of two weeks thereafter; e. Petitioner undertakes to co-operate and not take any unnecessary adjournment; f. Assessing Officer shall positively pass a fresh order within a period of two months from today; g. We clarify that the issue of the validity of the Act shall not be subject matter of adjudication as it stands concluded; h. Needless to add, the amount deposited by the petitioner shall be adjusted against the demands which may be raised pursuant to the fresh order which the Assessing Officer shall pass. And in the event of any amount found to have been paid in excess by the petitioner shall be refunded with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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