9911796707
TMI Blog1994 (3) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. 2.. On September 3, 1986, complaints were filed by a Sales Tax Officer against the non-applicant complaining of an offence under section 46(1)(d) of the Act alleging that the non-applicant commenced the business of manufacturing and selling oil and oil cake on May 16, 1975, under the registration obtained from the Sales Tax Department. The non-applicant is said to have carried on this business between May 16, 1975 to November 3, 1975. On February 6, 1982, an order reassessing the sales tax was passed and a demand of Rs. 10,800 was raised. The assessment order and demand notice was served on the non-applicant on February 23, 1984 and he was expected to deposit the amount of Rs. 10,800 within 30 days. The offence is said to have been co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was whether failure to furnish the annual return either in the prescribed forms or within the time prescribed for it would be a continuing offence or not? In para 5 of this judgment, the Supreme Court has observed as follows: "5. Continuing offence is one which is susceptible of continuance and is distinguishable from the one which is committed once and for all. It is one of those offences which arises out of a failure to obey or comply with a rule or its requirement and which involves a penalty, the liability for which continues until the rule or its requirement is obeyed or complied with. On every occasion that such disobedience or non-compliance occurs and recurs, there is the offence committed. The distinction between the two kinds o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of a wall in violation of a rule or a bye-law of a local body, the offence would be complete once and for all as soon as such construction is made a default occurs in furnishing the returns by the prescribed date. There is nothing in regulation 3 or in any other provision in the Act or the Regulations which renders the continued non-compliance an offence until its requirement is carried out." 4.. A Division Bench of the Calcutta High Court in Wire Machinery Manufacturing Corporation v. State [1979] 54 FJR 244 (Cal); 1978 Cr LJ 839 was faced with the question as to whether offence under section 14(1A), (2), 14(A)(1) and section 14-AA of the Employees Provident Fund Scheme read with para 76(b) of the Scheme framed under that Act were con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (ii) imprisonment which may extend to six months or a fine not exceeding one thousand rupees or both in respect of offences not covered by clause (i) above; and when the offence is a continuing offence, a further fine not exceeding(a) rupees one hundred in respect of offences covered by clause (i); and (b) rupees fifty in respect of offences covered by clause (ii); for every day the offence continues: The plain meaning of the words "fails to pay the tax due within the time allowed" can only be that such failure constitutes a one-time offence and is not a continuing offence. Duty to pay the tax within the time is not performed as soon as the time allowed is over. Such a defaulter has failed to pay the tax due within the time allowed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is as much the duty of the officers of the State charged with the duty to enforce the Act to prosecute defaulters within a time-frame as it is the duty of the taxpayers to pay the tax within the time allowed by the statute. The normal process of recovery of tax is available to the officers of the State and prosecution is not the only recourse for effecting recovery. In the facts and circumstances of the case and looking to the language of the provision it cannot be said that the offence can be taken to be a continuing one not attracting the bar under section 468, Cr.P.C.
8.. For the aforesaid reasons, I confirm the view taken by the learned Magistrate and dismiss these revision applications.
Petitions dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
|
