TMI Blog2009 (10) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... o the contention advanced by the assessee on retrospectivity. Section 120 of the Finance Act, 2000 makes sub-section (2B) effective right from the very first date of commencement of the 1956 Act, i.e., January 5, 1957. In conclusion, that in none of these cases, the assessee has challenged the constitutional validity of sub-section (2B) inserted vide Finance Act, 2000 with retrospective effect. In the circumstances, we are not required to express any opinion on the constitutional validity of the said sub-section particularly, in the context of retrospectivity. - Civil Appeal Nos. 2352 To 2358 of 2007 - - - Dated:- 20-10-2009 - KAPADIA AND AFTAB ALAM S.H. JJ. Krishnan Venugopal, Senior Advocate, (Aarohi Bhalla, Siddharatha, Abir Ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nserted in section 9: "If the tax payable by any dealer under this Act is not paid in time, the dealer shall be liable to pay interest for delayed payment of such tax and all the provisions for delayed payment of such tax and all the provisions relating to due date for payment of tax, rate of interest for delayed payment of tax and assessment and collection of interest for delayed payment of tax, of the general sales tax law of each State, shall apply in relation to due date for payment of tax, rate of interest for delayed payment of tax, and assessment and collection of interest for delayed payment of tax under this Act in such States as if the tax and the interest payable under this Act were a tax and an interest under such sales tax la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of the general sales tax law of each State shall, with necessary modifications, apply in relation to (i) the assessment, reassessment, collection and enforcement of payment of any tax required to be collected under the Central Sales Tax Act, in such State; and (ii) any process connected with such assessment, reassessment, collection or enforcement of payment; and (b) that for the purposes of the application of the provisions of such law, the tax under the Central Sales Tax Act shall be deemed to be tax under such law. (2) Notwithstanding anything contained in any judgment, decree or order of any court, Tribunal or other authority, general sales tax law of any State imposed or purporting to have been imposed in pursuance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of sub-section (1) had then been in force but which had not been taken, continued or done, may, after such commencement, be taken, continued or done. (3) Nothing in sub-section (2) shall be construed as preventing any person, (a) from questioning the imposition or collection of any interest or any proceedings, act or thing in connection therewith, or (b) from claiming any refund, in accordance with the provisions of the Central Sales Tax Act, read with sub-section (1). Explanation . For the purposes of this section, 'general sales tax law' shall have the same meaning assigned to it in the Central Sales Tax Act." For deciding this batch of civil appeals, we need to emphasize clause (d) of sub-section (2) of section 120 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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