TMI Blog1950 (10) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Though the turnover of the business was over Rs. 10,000 the petitioners did not submit a return as salt was exempted from tax as they bonafide believed that they were not dealing in gunnies. The petitioners no doubt charged the pur- chasers for gunnies also. The present prosecution is for failure to submit the return. The petitioners paid the tax and filed a suit for the refund of the same on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection. In support of his argument, Mr. M. Subbaraya Aiyar relies on Astor v. Perry: Duncan v. Adamson(2). In the above decision Lord Macmillan observes as follows: " 'I think,' said Lord Herschell(3), 'that giving to the language of the enactment its natural meaning the facts stated do apparently bring this case within it'. But he went on to point out that where, as here again, the words of a sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agree that if the natural meaning could lead to "strangely anomalous" results, then the Court could cut down or even contradict the language. But in this case I am not satisfied how giving the natural meaning to the words would lead to strangely anomalous results. I am not prepared therefore to read the section with the words "without reasonable cause." No other point is raised in this case and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
