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2008 (8) TMI 823 - ORISSA HIGH COURTWhether, in the facts and circumstances of the case, surcharge is leviable on compounding of tax on outstill liquor under rule 90AA of the Orissa Sales Tax Rules, 1947 read with first proviso to section 5 of the Orissa Sales Tax Act, 1947. Whether, in the facts and circumstances of the case, the findings of the learned Sales Tax Tribunal can be sustained in law? Held that:- We are of the considered opinion that it is not permissible for the court to add or subtract any word from the statute while interpreting, as it may amount to legislation which is not permissible for the court. In view of the above, the arguments advanced on behalf of the assessee are not acceptable. The words "in addition to the tax payable" contained in section 5A make it crystal clear that surcharge is leviable under a different provision altogether as an additional/extra/superadded tax over and above the tax payable under section 5 of the Act. Rule 90AA makes it evident that the payment of composite tax is only in lieu of tax assessable on the taxable turnover under the provisions of the Act. Therefore, rule 90AA has an application only to the extent of the tax payable under section 5 of the Act. Section 5A was added by amendment with effect from July 1, 1990. The Legislature has not given any indication that such payment will not be made where agreement for compounding exists. Therefore, we hold that surcharge under section 5A is to be paid in addition to tax payable under section 5 of the Act. Thus, the questions are answered in favour of the Revenue and against the assessee.
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