TMI Blog1955 (7) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... ition against an order dated 18th March, 1952, of the Deputy Excise and Taxation Commissioner, Jullundur Division. 2.. The only point for consideration is whether the term "karyana" includes commodities, such as gur, shakkar and sugar. Regarding this, the Excise and Taxation Commissioner has observed as follows in his order: "I have considered this point already very carefully and have held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether it is not possible for his Department to define the articles included in the definition of "karyana". If the present undefined position is allowed to continue, there may arise cases in which assessing authorities exclude other articles, such as tea, Coffee and salt, from the definition of "karyana". It is the duty of the Department to clarify such matters and not leave dealers to the unfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.. Announced. The order of the Court dated 8th July, 1955, was as follows: ORDER This will be in continuation of my order dated 16th June, 1955. 2.. In paragraph 3 of my last order, the Excise and Taxation Commissioner was required not only to forward his comments, but also a copy of the previous order, to which there is a reference in his order dated 22nd October, 1954. In his Memorandum No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxation Commissioner had referred to an English-Urdu Dictionary, he would probably have reported otherwise. In the English-Urdu Diction- ary compiled by Mr. Abdul Haq, which is a standard work, the equi- valent of the English word "grocery" is given as "karana", and "karyana" is only a corrupt form of the word "karana"; in other words, the English equivalent of the word "karyana" is "groceries". ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erpret undefined terms in the manner that suits them. 5.. This revision petition is accordingly accepted. While doing so, I would also direct the Excise and Taxation Commissioner to define precisely what is meant by "karyana ", and, what is more important, give wide publicity to this definition. 6.. Orders to be communicated. Petition accepted. - - TaxTMI - TMITax - CST, VAT & Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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