9911796707
TMI Blog2009 (4) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... d J.H. BHATIA, JJ. Mr. K. B. Bhujle for the Petitione. None for the respondents. JUDGMENT F.I. REBELLO, J. - The petitioner in the instant case is a Co-operative Sugar Factory registered under the provisions of the Maharashtra Co-operative Societies Act,1960. The petitioner by the present petition had challenged the constitutional validity of Section 206 of the Income Tax Act. That prayer has now been given up as learned Counsel fairly points out that the constitutional validity of the said provision has been upheld. The other prayer sought for by the petitioner is for a declaration that the orders of the 1st and 2nd respondents dated 26th September, 1994 and 25th February, 1994are illegal, invalid and without jurisdiction. There are s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for human One per cent (ii) Tendu leaves Five per cent (iii) Timber obtained under a Two and oneforest lease half per cent (iv) Timber obtained by any Two and onemode other than under a forest lease. half per cent (v) Any other forest produce not being timber or tendu Two and oneleaves. half per cent (vi) Scrap One percent. Provided that every person, being a seller shall at the time, during the period beginning on the 1st day of June 2003 and ending on the day immediately preceding the date on which the Taxation Laws (Amendment) Act, 2003 comes into force, of debiting of the amount payable by the buyer to the account of the buyer or of receipt of such amount from the said buyer in cash or by the issue of a cheque or draf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax in accordance with the provisions of this section, shall, notwithstanding such failure, be liable to pay the tax to the credit of the Central Government in accordance with the provisions of sub-section (3)." 3. The petitioners, considering the above provisions, had to collect tax from the purchasers. Some of the purchasers had challenged by way of Writ Petition the constitutional validity of Section 206-C. One of such petitions was Writ Petition No.1637 of 2003. Similarly, there were a large number of other petitions. By an order dated 30th June, 1993 while granting Rule, interim relief was granted in terms of prayer clause (4) of the said petition. The effect of the interim relief had an effect on implementation of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessments they had applied order of refund. 4. A reply has been filed on 18th July, 1996 by Shri C.R. Kadbhane, Income Tax Officer dealing with the issue as to whether most of the purchasers of the country liquor, their income tax assessment has resulted in a refund. It is set out that it is not possible to make any statement on affidavit as those assesses were spread over different geographical regions and was not possible to know what orders had been specifically passed in their cases. 7. None appears for the respondent Department at the time of hearing. 8. The short question that we are called upon to consider is whether considering the interim relief granted by this Court whereby the petitioner herein was restrained from collecting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the language of the interim relief itself the petitioner who otherwise was responsible for collecting the tax was prevented from collecting the tax. Once the petitioner was prevented from collecting the tax, it cannot be said that he was "a person responsible for collecting the tax". The responsibility would have arisen if he could collect the tax. The expression "responsible", therefore, has to be read in the context of statutory duty to collect which the petitioner was bound to perform by virtue of the provisions. The order of the Court would be binding and had to be complied with. The issue of collection would arise at the point of sale. The interim order was a blanket order of restriction from collecting. The question of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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