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TMI Blog2003 (3) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, 1978 by the Assistant Sales Tax Officer, Narsinghpur, Circle 1. In the order of assessment it has been recorded that the dealer was served with notice to appear before the assessing authority on ten occasions between May 9, 1979 to July 14, 1981. In the last notice dated July 14, 1981 the next date of hearing was indicated as July 27, 1981. As the assessee chose not to appear, on August 13, 1981 the assessing officer recorded about his absence and passed the ex parte order. It is relevant to state here that on the earlier occasion, the assessing officer had also recorded that the assessee had not remained present and there was no prayer for adjournment and in that backdrop he had directed for passing of the ex parte order. 3.. As is perceivable, the ex parte order was communicated to the dealer on November 5, 1981 in which he was asked to deposit Rs. 4,165 on account of tax and penalty. The dealer filed an application under section 45-A of the Act on December 4, 1981. Originally the assessing authority by order dated December 5, 1981 had set aside the order dated August 13, 1981 because he had found that the total sales of the dealer, during the period under assessment was rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.. The aforesaid stand of the Board of Revenue was combated on the backdrop that it would not be correct to assume that July 27, 1981 was the last date of hearing because the order sheet of August 13, 1981 again mentioned that no one was present and no application had been received. It was set forth that if the case was really closed the assessing authority would have straightway passed an ex parte order. The Board of Revenue did not accept that the last date of hearing was August 13, 1981 and not July 27, 1981. However, the Board of Revenue was also of the view that the assessee was not liable to pay tax as he was dealing with the tax-paid goods. Though such an opinion was expressed in the facts and circumstances of the case which has its own peculiarity, yet the Board of Revenue framed the aforesaid question, as it was urged by the Revenue that by such an order a precedent would be established and there would be cases which would cause loss of revenue to the State and that is how, the reference has been made to this Court. 6.. Despite of service of notice there has been no appearance on behalf of the assessee. Ordinarily we would have directed for filing of fresh requisites, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mence from the date of service of the order passed ex parte. The said clause would be attracted if the dealer had no previous intimation. The problem arises in relation to section 45-A(a) inasmuch as the term used is "within 30 days of the date of hearing". The whole provision has to be read in a purposive manner and appreciated in the given context. It is well-settled in law that a provision has to be read keeping in view the text and the context. 9.. In this context we may profitably refer to the decision rendered in the case of Santa Singh v. State of Punjab AIR 1976 SC 2386 wherein the apex Court ruled thus: "The words of a statute, when there is doubt about their meaning, are to be understood in the sense in which they best harmonise with the subject of the enactment and the object which the Legislature has in view. Their meaning is found not so much in a strict grammatical or etymological propriety of language, nor even in its popular use, as in the subject or in the occasion on which they are used, and the object to be attained." 10.. It has been said long back that the courts are not bound to be guided by the literal interpretation when it frustrates the quintessential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s allowed to be achieved and a purposive approach is necessary. 14.. In the case of Busching Schmitz Private Ltd. v. P.T. Menghani AIR 1977 SC 1569 the apex Court had laid emphasis on the principle that the courts should adopt object oriented approach keeping in mind the principle that the legislative futility is to be ruled out so long as interpretative possibility permits. It has also been settled that there should be object oriented approach but in the said conception it cannot be carried to cause violation to the plain language of the statute. The scheme of the Act and the occasion are to be kept in view. 15.. We may hasten to state that if the text is made alien to the context or the context is bereft of the text then there would be an anomaly. The heading of the provision opens with the words "to set aside the ex parte order". Thereafter the words used are "in any case in which an order of assessment is passed ex parte". Thus, the power is to set aside the ex parte order. The language used in the section itself is in consonance with the heading of the provision. To elaborate the section opens with the words in any case in which an order of assessment is passed ex parte (e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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