TMI Blog1961 (2) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... prayed that the respondents be directed to refund the amount of sales tax paid by the petitioner. The allegations as contained in the petition are that the petitioner is a private company registered under the Indian Companies Act with its registered office at Delhi and a branch office at Jullundur. Shri Chaman Lal is the managing director thereof. The petitioner is alleged to be carrying on the business of coal agents at Delhi and in the Punjab, the business consisting of their acting as agents for the depot-holders and other consumers who are given permits for the purchase of coal. The petitioner-company obtains a letter of authority from such consumers to the effect that the company is the authorized agent of that consumer for the supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner claims the assessment in question to be wholly unauthorized and illegal. In paragraph 7 of the petition, it is pleaded that the order of the Excise and Taxation Commissioner, Punjab, dated 30th March, 1958, which was passed on a revision petition filed by the petitioner against the order of the Deputy Excise and Taxation Commissioner, Jullundur, who had, in turn, confirmed the order of the Assessing Authority against the petitioner, was assailed by means of a revision filed before the Financial Commissioner, Revenue, Punjab, under section 21(3) of the East Punjab General Sales Tax Act. The Financial Commissioner, by his order, dated 5th February, 1960, communicated to the petitioner's counsel on 19th February, 1960, and to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on revision on the merits, although the arguments on the merits were heard by him, rejected the revision on the erroneous ground that it was barred by time. It is next pleaded that the Punjab Coal Merchants Association, Jullundur, having taken up the matter with regard to the non-liability of coalagents to pay sales tax under the East Punjab General Sales Tax Act with the Excise and Taxation Commissioner, a representation was made to him on 4th February, 1958. The said representation having been sent up to the Punjab Government, after some correspondence the Punjab Coal Merchants Association received a letter from the Deputy Secretary, Revenue, dated 22nd March, 1959, to the effect that the coalagents not being covered by the term "deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this practice has been stated to be in vogue since long. After going through the written statement, I felt that the respondents had not cared to give any specific reply as to whether or not the petitioner had been communicated the result of the revision filed with the Excise and Taxation Commissioner, though the petitioner had expressly sworn that no intimation with respect to the orders passed on 30th March, 1958, had been communicated to him. I, therefore, called upon the learned Additional Advocate-General to produce before this Court the relevant records so that I may be in a position to form an opinion as to whether or not the petitioner had been duly informed of the order of the Excise and Taxation Commissioner, dated 30th March, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g a case to a Tribunal, but Article 227 of the Constitution does confer such a power, as is now well settled by the highest authority in this Republic. In this connection, it must be borne in mind that procedural regulations as well as the procedural practice must be so construed as to advance and further the cause of justice. I quite see that it is open to the Financial Commissioner to prescribe a rule of practice for exercising his revisional jurisdiction, but where the statute or the statutory rules do not lay down any fixed period of limitation, the rules of practice must not and, in my opinion, cannot, from the very nature of things be rigid. In the instant case, the learned Financial Commissioner had not considered it fit to dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of assessment provided by law without impediments created by bare technicalities of procedure. Legislation designating the method of enforcing and establishing substantive rights, as a general rule, is enacted not for an end in itself but to provide a better way of accomplishing the end. Judiciary is, therefore, generous in the treatment of statutes relating to procedure, for procedure must subserve and not govern, it being only a channel to administer the law. It is in the background of these basic principles that I am constrained to set aside the order of the learned Financial Commissioner by virtue of the powers conferred on this Court under Article 227 of the Constitution and direct that the revision filed by the petitioner should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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