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TMI Blog2021 (7) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... right, privilege and obligation or the liability acquired under the Repeal Act would be saved under the provision of Clause (i) (b) of section 72 or not is required to be examined. It is not disputed that the earlier time period was further extended for another 60 days. Admittedly the petitioner had filed the stock statement on 07.11.2006 with a delay of 161 days. The petitioner claims that on the earlier Act of 1994, since the goods were purchased on which the tax were paid, he was entitled to get the benefit and the delay of filing being directory in nature cannot .be strictly interpreted. The Supreme Court in ALD AUTOMOTIVE PVT. LTD. VERSUS THE COMMERCIAL TAX OFFICER NOW UPGRADED AS THE ASSISTANT COMMISSIONER (CT) ORS. [ 2018 (10) TMI 814 - SUPREME COURT] while dealing with the input tax credit held that the condition under which the concession and benefit is given is always to be strictly construed. It further held that in the event it is accepted that there is no time period for claiming input tax credit, the provision becomes too flexible and gives rise to large number of difficulties including difficulty in verification of claim of input credit. It also held that ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The case of the petitioner, in brief, is that he is engaged in sale and purchase of all kinds of Moped and Spare parts and was a registered dealer under the The Chhattisgarh Commercial Tax Act, 1994 as well as The Chhattisgarh Value Added Tax Act 2005 (henceforth called as The VAT Act, 2005). The petitioner contends that he was being assessed regularly, however, in Case No.625/2007, the input tax rebate was not allowed on the stock held by him on 01.04.2006 on the ground that Form-74 Stock Statement was not submitted on time. Consequently on the basis of extra demand, interest was also levied under section 19(4)(a) which was eventually affirmed by the order dated 28.08.2010 passed by the revisional authority, which is under challenge. It is the case of the petitioner that the petitioner had already purchased certain goods on which the tax was paid, as such, when the transitory period came into play and at that time if the return was not filed as per the C.G. VAT Act, 2005 due to certain unavoidable reasons, the double taxation could not be levied. He would submit that in any case, the meagre penalty could have been imposed to the extent which is prescribed under the statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 01.04.2006 to 31.03.2007. The C.G. Commercial Tax Act 1994 was being replaced by the Chhattisgarh VAT Act, 2005 and thereafter the Act, 2005 came into force on 01.06.2006. Section 72 of the Act, 2005 made the provision of repeal and savings. The relevant portion of Section 72 which would be necessary is reproduced herein below : Sec.72. Repeal and savings.- The Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No.5 of 1995) shall stand repealed on the date of coming into force of this Act : Provided that (I) Such repeal shall not affect - (a) the previous operation of the Act so repealed or Act No.2 of 1959 repealed by Act No.5 of 1995 (hereinafter referred to as a repealed Act) or anything duly done or suffered, thereunder; or (b) any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act, including the facility of exemption from payment of tax/deferment of payment of tax extended to any registered dealer under that Act for his having established new industrial unit in the State or undertaken expansion, modernization or diversification in such industrial unit : Provided that the facility of exemption from payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin such period in such manner as may be prescribed. The manner is further prescribed in The Chhattisgarh VAT Rules, 2006. Rule 80 is relevant and reproduced hereunder: Rule 80. Furnishing of statement of goods held in stock on the date of commencement of the Act under Section 73.-- A registered dealer shall furnish a statement in Form 74 in respect of goods, specified in Schedule-II held in stock by him on the date of commencement of the Act and such statement shall be furnished by him to the appropriate Commercial Tax Officer within [31st May, 2006] days of such date. 7. Rule 82 thereafter speaks about imposition of penalty for breach of Rules. Reading of Rule 80 prescribed that a registered dealer shall furnish a statement in Form-74. Since it is a transitory period, the registered dealer after commencement of VAT Act 2005 shall furnish a statement in Form-74 in respect of goods specified in Schedule-II held in stock by him on the date of commencement of the Act and the statement should be furnished by him within 31st May, 2006. It is not disputed that the earlier time period was further extended for another 60 days. Admittedly the petitioner had filed the sto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law is not to be a tyrant but a servant, not an obstruction but an aid to justice no obstruction but in aid to justice. This interpretation of the Delhi High Court has been stayed by the Supreme Court in Special Leave to Appeal (C) No.7425-7428/2020 (Union of India Vs. Brand Equity Treaties Ltd) by order dated 19th June 2020. Therefore, at this moment, I am not impressed upon the decision of Gujarat High Court relied upon by the learned counsel for the petitioner in Siddharth Enterprises Versus Nodal Officer 2019 SCC OnLine Gujarat 3711 (supra) wherein the fiscal law was held to be directory in nature. The Supreme Court in ALD Automotive Pvt. Ltd., 2019 SCC 225 (supra) while dealing with the input tax credit held that the condition under which the concession and benefit is given is always to be strictly construed. It further held that in the event it is accepted that there is no time period for claiming input tax credit, the provision becomes too flexible and gives rise to large number of difficulties including difficulty in verification of claim of input credit. It also held that taxing statutes contain self-contained scheme of levy, computation and collection of tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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