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2007 (5) TMI 213 - SUPREME COURTLegality of a notice issued by the Deputy Commissioner of Commercial Taxes, Kollam, vis-a-vis the provisions of the Kar Vivad Samadhan Scheme, 1998 framed under the Finance (No. 2) Act, 1998 Held that:- Once it is found that a statutory authority had the jurisdiction to reopen a proceeding or set aside the order of the assessing authority, only the higher authorities can interfere therewith. Only because the appellant had taken recourse to the Scheme, the same, in our opinion, would not attract either sub-section (3) of section 90 of the Scheme or section 91 thereof so as to cover a subject which is within the exclusive domain of the State Legislature. In that sense, the said Scheme must be read as limited to those laws which Parliament has the legislative competence to enact and not to those which fall within the exclusive legislative field of a State, save and except where expressly so stated or inferred by necessary implication. A Legislature is presumed to enact a law only within its domain of field of legislation. If the contention that the provisions of the Scheme would also apply to tax laws created by the State is accepted, it being beyond the legislative competence, would amount to a colourable piece of legislation. This appeal, thus, being devoid of any merit, is dismissed with the aforementioned observations.
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