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TMI Blog2010 (4) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... on petition under section 70 of the Tripura Value Added Tax Act, 2004 against the assessment order passed by the assessing authority. For easy reference, relevant portions of section 70 of the Tripura Value Added Tax Act, 2004 are quoted hereunder: "70. Revision by Commissioner.-(1) The Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any person appointed under sub-section (1) of section 18 to assist him, is erroneous in so far as it is prejudicial to the interest of the Revenue, he may, after giving the dealer or transporter an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligation that after transportation of the taxable consignment into Tripura he is to deliver the same to the concerned dealers on receipt of permit in form XXIV of the Rules. It is stated that the State respondents caused verification and reported on September 5, 2009 that some taxable items, numbering eleven, which were not shown in the stock list dated May 7, 2009 were found in the godown of the petitioner. As such, a show-cause notice was issued on September 5, 2009 and after hearing the parties, respondent No. 3, vide his assessment order dated September 8, 2009 held that the petitioner shall be liable for paying tax, i.e., Rs. 38,207.73 and penalty of Rs. 57,305.59. The petitioner being aggrieved by the said assessment order filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to their plain meaning and no words should be added, altered or modified unless it is plainly necessary to do so to prevent a provision from being unintelligible, absurd, unreasonable, unworkable or totally irreconcilable with the rest of the statute. Further, it is also too well known principle of construction of statute that the Legislature engrafted every part of the statute for a purpose. The legislative intention is that every part of the statute should be given effect. Legislature is deemed not to waste its words or to say anything in vain. Ref: State of Maharashtra v. Santosh Shankar Acharya [2000] 7 SCC 463. The court cannot add words to a statute or read words into it, which are not there, especially when the literal reading prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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