TMI Blog1957 (10) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. In that way, a notice was issued against the petitioner in respect of the period between the 1st of October, 1946, and the 31st of October, 1952; another notice in respect of the period between the 1st of November, 1952, and the 31st of March, 1953, was issued against the petitioner; and a third notice was issued against the petitioner in respect of the period between the 1st of April, 1953, and the 31st of March, 1954. In regard to the first period, the notice was issued under the Sales Tax Act, 1946; in regard to the second period, it was issued under the Sales Tax Ordinance of 1952; and in respect of the third period, the notice was issued under the Sales Tax Act, 1953. The contention of the petitioner is that these notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... possession, the Collector is satisfied that any dealer has been liable to pay tax under this Act in respect of any period but has failed to apply for registration the Collector shall, after giving the dealer a reasonable opportunity of being heard, assess, to the best of his judgment the amount of tax, if any, due from the dealer in respect of such period and all subsequent period and in cases where such dealer has willfully failed to apply for registration the Collector may direct that the dealer shall pay, by way of penalty, in addition to the amount so assessed, a sum not exceeding one and a half times that amount." It is evident that section 11(5) does not in terms contain any rule of limitation. But Mr. Mehta says that although sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Joshi for the respondent contends that the principle laid down in Narsee Nagsee Co.'s case(1) cannot apply to the facts of this case. He says that section 11 and section 14 of the Business Profits Tax Act deal with what I may call, for the sake of convenience, identical set of facts, whereas section 11(5) and section 11A of the Sales Tax Act deal with different situations. In a case arising under section 11(5), it is a case of a person, who is a dealer but who has not applied for registration. In a case arising under section 11A, it is a case of a registered dealer upon whom a notice has been already assessment. Mr. Joshi, therefore, argues that while the principle in Narsee Nagsee Co's. case(1) may be accepted with regard to the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. (2) [1957] 8 S.T.C. 455. "Now, it is obvious that sub-section (5) of section 11 deals with the specific case in respect of any dealer who, though liable to pay tax under the Act in respect of any period, has failed to apply for registration and there can be no dispute that in this case prior to 1952 there was such a failure on the part of the assessee." There, the lower Court was dealing with the case of an assessee who had not applied for registration prior to 1952, a case exactly similar to the present one in which also the assessee prior to 1956 did not apply for registration. There can, therefore, be no doubt that section 11(5) deals with the case of a dealer who, though required to be registered under the Sales Tax Act, has not appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in issuing a notice. Speaking for myself, I would find some difficulty in holding that the Sales Tax Officer had not jurisdiction to issue a notice. Section 11(5), on the face of it, does not prescribe any period of limitation. To accept Mr. Mehta's argument, one has to go further and successfully incorporate into section 11(5) the rule of limitation contained in section 11A; but, I think, when such is the situation, it is difficult to say that the Sales Tax Officer's action was without jurisdiction, or in excess of jurisdiction. On the question of limitation, Mr. Mehta may be right or may not be right. In the Sales Tax Act a machinery is provided. If, after the assessment, the applicant feels aggrieved, he can take the matter in appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
