Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 680 - HC - VAT and Sales TaxPeriod of limitation - Notice of revision - Cancellation of composition permission orders previously ordered - Held that:- it is a settled legal position of law that in a taxing statute one has to go by the clear language of the statute and equity has no role to play while interpreting a taxing statute. One can only look fairly at the language used. To try to stretch the law to meet hard cases is not merely to make bad law but to run the risk of subverting the rule of law itself. The Tribunal, in the present case, to meet with a hard case, has tried to stretch the law by interpreting the provisions of section 67 of the Act in a manner not contemplated by the clear language of the statute, which is clearly not permissible in law. The interpretation made by the Tribunal on the basis of equitable considerations, that the period of limitation for exercise of powers under section 67 of the Act would commence from the date of knowledge of the Deputy Commissioner of Sales Tax, is inconsistent with the language of section 67(1)(a) of the Act, which clearly and unambiguously provides for a period of limitation of three years from the date of the order, for invoking revisional jurisdiction. The Tribunal, therefore, was not justified in holding that the notice for revision was not time barred as the period of limitation would commence from the knowledge of purported mischief of Government record. - Decided in favour of appellant
|