TMI Blog1958 (2) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner by the department asking for returns, but returns were not submitted. The department, therefore, decided to take action against him and started proceedings under section 24(1)(a), as also under section 11(5) of the Sales Tax Act, after taking the assent of the Commissioner of Sales Tax, because a notice served on the assessee to produce his document was not obeyed. An ex parte order of assessment was passed against him on 25th November, 1952, assessing him Rs. 771-2-0 as sales tax for the above period. A penalty of Rs. 50 was also imposed on him under section 11(5) of the Act. The order of the Sales Tax Officer is Annexure 'A'. 3.. The assessee deposited a sum of Rs. 200 on 10th January, 1953, and appealed to the Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hutt, J.) and Tambe, J., and Ramdhan Laxminarayan Agarwal v. The Assistant Sales Tax Officer, AkolaM.P. No. 125 of 1955 dated 29th June, 1956. , decided by one of us (C.J.) and Mangalmurti, J. Though the learned referring Judge did not specifically refer the entire case for the determination of this Full Bench, he announced to the parties at the hearing that the whole case could be decided by this Full Bench, and on this assurance, the Full Bench proceeded to decide all the controversies in the case. 6.. The point of difference between the two reported cases is as to the meaning to be given to section 11(5) of the Sales Tax Act, which runs as follows: "If upon information which has come into his possession, the Commissioner is satisfied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the year in which the assessment period expired. We have to decide which of these two meanings is correct. 9.. After the calendar was revised in England, Acts were passed to show when the calendar year commenced and it was then decided that the calendar year would commence from the 1st of January and expire on the 31st December. There is no definition of the expression "calendar year" either in the General Clauses Act or in the Act with which we are concerned. In the General Clauses Act the term "year" has been defined as denoting a period of a year according to the Gregorian calendar. It was, therefore, contended by the learned counsel for the petitioner that "calendar year" means no more than a period of 365 days calculated from any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rresponding date in the succeeding calendar. We do not know under what circumstances that case was decided, because we have had no opportunity of reading the decision, which is not available here. But the observations show how a period of one year is to be calculated and not what the term "calendar year" means. That is defined on the same page in another place. In Halsbury's Laws of England, Vol. 32, page 114, Hailsham Edition, the same meaning which we have noticed in the dictionary is assigned to the expression "calendar year". We are of the opinion that the expression "calendar month" stands for two different things but the expression "calendar year" has not yet received two meanings in the dictionary and does not include the meaning now ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause the Act came into force on 23rd May, 1947, and even three calendar years calculated from that date would expire in 1950 and not in 1952. He contends that since the assessment was without the authority of law it was void under Article 265 of the Constitution, and that short of its being validated by legislation it could not be revived otherwise. 14.. He also submitted, on the analogy of a right of appeal being substantive, that the right to immunity from assessment after the expiry of three years from the date of the passing of the Act was a substantive right. We do not accept the contention that there can be any substantive right not to pay a tax. The liability to pay the tax is created by the charging section, and that liability rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to sub-section (5) of section 11 of the Sales Tax Act, as amended by Act XX of 1953 under which the assessment has been made. The proviso to section 24 of the Act XX of 1953, which makes the new sub-section retrospective with effect from 1st June, 1947, is as below: "Provided that no person shall be liable to pay any penalty or to a prosecution under the said Act for any act done or omitted to be done before the commencement of this Act for which no penalty could be levied or no prosecution could be lodged prior to the commencement of this Act." As no penalty could be imposed before the commencement of Act XX of 1953 because the notice was issued after the period of limitation then prescribed, the order imposing it cannot be maintained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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