Collection of differential tax - The First Bill was pending in ...

Case Laws VAT and Sales Tax

November 27, 2021

Collection of differential tax - The First Bill was pending in the Legislative Assembly of the State when the Assembly was dissolved. As per Article 196(5) of the Constitution, a bill which is pending in the Legislative Assembly of a State, shall lapse on dissolution of the Assembly. The validation clause was included in Finance Act 16 of 2011 to overcome the legal imbroglio that arose on account of the dissolution of the Assembly on 14.05.2011 and the subsequent presentation of the Second Bill on 19.07.2011. The validation clause brings in a continuity and overcomes the vacuum created by the dissolution of the Assembly. - The State was bound and entitled to recover the differential tax from the dealers - HC

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Collection of differential tax - The First Bill was pending in ...

Case Laws VAT and Sales Tax

November 27, 2021

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