TMI Blog1972 (3) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... , on 23rd September, 1969, in proceedings for recovery of sales tax against Narain Das. According to the petitioner, he was not at all aware that any sales tax proceedings were going on or that Narain Das was an assessee and was in arrears of tax. The petitioner submitted an objection petition in respect of the attachment of the house before the Sales Tax Officer, but it was dismissed by order dated 23rd December, 1969 (annexure 2). The petitioner preferred an appeal before the SubDivisional Officer. The Sub-Divisional Officer remanded the case by order dated 8th April, 1970, vide annexure 3. The Additional Tahsildar again rejected the objection petition by order dated 28th August, 1970, vide annexure 4 and the order was maintained in appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be void as against any claim in respect of any tax or any other sum payable by the dealer as a result of the proceedings. The proviso to the said section, however, exempts a transfer made for valuable consideration and without notice of the pendency of the proceedings under the Act. The proviso is apparently to protect a transferee, who acquires the property for valuable consideration and without notice of the proceedings. In order to claim the benefit of this proviso, it is necessary for the transferee to show that he purchased the property for the consideration and that he had no notice of the proceedings at the time of the sale or prior to the sale. 5.. The authorities seem to have proceeded upon the view that the expression "wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir Lordships made the following pertinent observations regarding a proviso: "The proper function of a proviso is that it qualifies the generality of the main enactment by providing an exception and taking out as it were, from the main enactment, a portion which, but for the proviso would fall within the main enactment." 8.. Similarly, in S. B. K. Oil Mills v. Subhash ChandraA.I.R. 1961 S.C. 1596., their Lordships made the following observations regarding a proviso in paragraph 9: "As a general rule, a proviso is added to an enactment to qualify or create an exception to what is in the enactment, and ordinarily, a proviso is not interpreted as stating a general rule." The proviso, in our view, carves out an exception in favour of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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