TMI Blog1959 (1) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax payable for that year and the provisions of the TravancoreCochin General Sales Tax Act, 1125, or the Madras General Sales Tax Act, 1939, shall, as the case may be, apply to the levy and collection of the said surcharge. " 2.. The Act came into force on 1st September, 1957. The question for consideration is whether the surcharge can be levied on the sales tax in respect of transactions which occurred in 1956-57 (1st April, 1956, to 31st March, 1957), i.e., prior to the date on which the Act came into force. 3.. It is conceded that the Act has no retroactive operation. The contention on behalf of the State is that the surcharge is only on the sales tax " payable ", that no sales tax becomes " payable " until assessed and demanded, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be final." Reilly, J., said: "It is suggested that, when that provision came into force, the Subordinate Judge lost jurisdiction to decide the question which was property before him in the election petition already instituted. Now to my mind that natural reading of that second proviso is not to that effect. Its words are: "If any question arises'. That in itself is no indication of the past. The next words on which the learned AdvocateGeneral laid stress were 'either before or after an election'. Those words, I do not think, help him because they are still in the natural construction of the sentence referring to further matters. "If any question arises before an election' that does not mean 'has arisen in the past'. 'If any question ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of this Act, the Government may, as occasion may arise, by order do anything which appears to them necessary for the purpose of removing the difficulty." In exercise of the powers conferred by this section the Government issued a notification on 28th November, 1957, which reads as follows: "Whereas certain difficulties have arisen in giving effect to the provisions of the Kerala Surcharge on Taxes Act, 1957 (Act II of 1957): Now, therefore, in exercise of the powers conferred by section 6 of the said Act, the Government of Kerala hereby order that, (1) Surcharge shall be levied on assessments on the turnover or income of the year 1956-57 onwards but it shall be confined only to assessments made on or after 1st September, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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