TMI Blog1963 (11) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 19, or (b) by a Deputy Commissioner suo motu under sub-section (2) of section 20, may appeal to the Appellate Tribunal within sixty days from the date on which the order or proceeding was served on him. * * * * (6) No appeal shall be entertained under sub-section (1) unless it is accompanied by satisfactory proof of the payment of the tax is determined in any appeal under section 19, or in revision under section 20, or of such instalments thereof as have become payable." In order to appreciate the contention raised in these writ petitions, it is necessary to look into the antecedents of sub-section (6) of section 21. Previous to the Amending Act XXVI of 1959, sub-section (6) stood as follows: "No appeal shall be ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Act." It is thus clear that the inconvenience which the existence of that provision used to cause before it was deleted was though of by the Legislature as causing a good deal of harassment and therefore it must be omitted. When the deletion is caused with the explicit intention, it would be making the amendment nugatory, if the mischief which it tried to remove is allowed to be perpetuated. Although this Court is not at liberty to construe an Act of the Legislature by the motive which influenced the Legislature, yet when the history of a provision of law tells the Court what the object of the Legislature was in changing the provision, the Court has to see whether the terms of the section are such as would fairly carry out tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ression included the proceedings to levy penalty, was the question required to be answered. In view of the provisions of the Hyderabad Income-tax Act and the Finance Act dealt with elaborately in that decision, their Lordships of the Supreme Court came to the conclusion that the proceedings in relation to assessment of a tax includes the proceedings initiated for the levy of penalty. That is not the case with which we are concerned in the present enquiry. It is obvious from what has been stated above, that the Legislature amended the provision with a definite object, the object being to remove the harassment which the deleted words used to cause to the dealers. When the Legislature deleted those words with an express intention, it will not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d when it refused to enter into the merits, because it held that it has no power to do so as tax includes penalty and that the penalty has not been deposited. In my opinion when it has erred in so refusing to exercise the jurisdiction which it has, writs of certiorari and mandamus must be issued by this Court. In the result, the orders passed by the Tribunal refusing to entertain the appeals without the penalty being deposited, are hereby quashed and in cases where the appeals have not so far been refused to be entertained, direction is given that the Tribunal would hear the appeals without insisting on the deposit of penalties. In view of the circumstances, I make no order as costs. Ordered accordingly. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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