TMI Blog1970 (2) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... equent thereto assessment order was made and the petitioner was again asked to pay the penalty of Rs. 2,500 for not filing the return and challan in due time. On 16th November, 1964, the Commercial Tax Officer issued a notice under section 11(4B) of the Bengal Finance (Sales Tax) Act read with section 9 of the Central Sales Tax Act whereby it was stated that the petitioner has defaulted for making payment of tax for the year ending Chait Sudhi 8, 2019, within the date fixed for payment and it was proposed by the said notice to levy a penalty under the said section for Rs. 5,000 and the petitioner was asked to show cause. The petitioner did not show cause but straightway came to this court and obtained the present rule on 12th January, 1965, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch cannot be done directly. Mr. Das Gupta on behalf of the respondents however contended that section 9 of the Act makes clear the provision for the imposition of penalty and there is nothing wrong in such imposition. Section 9 in effect incorporates the different laws prevailing in the different States in regard to the levy and collection of sales tax. Mr. Das Gupta contended that without repeating the laws in this Act the Central Legislature only provided that for the purpose of levy and collection of the tax and penalty the general sales tax laws of the States will be applicable in those States. Before I deal with the question raised it appears from section 9 (as amended by Act 28 of 1969) and section 9(3) and section 10A of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e trade or commerce or outside a State or in the course of import into and export from India and in order to provide for levy, collection and distribution of taxes on sale of goods in the course of inter-State trade or commerce. It cannot be denied that they are covered by entry 92A and offence thereto is covered by entry 93 of List I. Mr. Mukherjee contended that section 9 of the Act brings in the provision of the Bengal Finance (Sales Tax) Act for the levy or exercise of powers provided in the said Act and as such the Central Government is legislating on the State subjects. I am afraid that is also not correct. Section 9 makes provision for the levy and collection of tax and penalty under the Central Sales Tax Act. The said section empowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been actually written in it with the pen, or printed in it, and the moment you have those clauses in the later Act, you have no occasion to refer to the former Act at all. For all practical purposes, therefore, those sections of the Act of 1840 are to be dealt with as if they were actually in the Act of 1855.'" Similarly in this case the Central Legislature by referring to the general sales tax laws of different States had in fact introduced the provisions for assessment and reassessment and imposition of penalty of different sales tax laws in different States into the Central Act, as if they have been enacted in the Central Act and thereby the Legislature avoided reprinting of the said provisions into the Central Act and for all pract ..... X X X X Extracts X X X X X X X X Extracts X X X X
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