9911796707
TMI Blog1960 (12) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... Bombay Sales Tax Ordinance No. II of 1952, the respondents held a licence under section 12 as dealers, but they did not register themselves under section 9 even though they were liable to pay general tax as well as special tax as dealers in commodities set out in Schedule II of the Act. By section 5, a dealer whose turnover exceeded a specified amount was required to pay in addition to the special tax, general tax at the rates specified in section 6, sub-section (1). By section 9, a dealer who is liable to pay general tax could not carry on business as a dealer unless the had applied for registration within the period prescribed by the Act. Every dealer whose turnover in respect of special goods described in Schedule II to the Act exceeded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment in question, the respondents submitted separate returns for special and general tax. The Sales Tax Officer on discover- ing that the appellants had not applied for a registration certificate under section 9 of the Act, ordered that for contravention of sub-section (2) of section 21 the general tax collected by the respondents be forfeited. The order passed by the Sales Tax Officer was confirmed by the Assistant Collector of Sales Tax and the Additional Collector of Sales Tax. But the Sales Tax Tribunal, Bombay, set aside the order passed by the taxing authority. The State of Bombay has with special leave appealed to this Court against the order of the Sales Tax Tribunal. The only question which falls to be determined is as to the true ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral tax without obtaining a registration certificate. He contends that the expression, "no person shall collect any amount by way of tax unless he is a registered dealer or a licensed dealer" is used in section 21(2) as meaning that no person shall collect general tax unless he is a registered dealer and no person shall collect special tax unless he is licensed in that behalf. But the courts in interpreting a taxing statute will not be justified in adding words thereto so as to make out some presumed object of the Legislature. The Legislature appears expressly to enable a dealer to collect special tax and general tax if he is either a licensed dealer or a registered dealer and there is no ground for holding that the prohibition against col ..... X X X X Extracts X X X X X X X X Extracts X X X X
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