TMI Blog2010 (4) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated March 20, 2010 is required to be interfered with and, hereby set aside. Appeal allowed. - W.P. (C) No. 134 of 2010 - - - Dated:- 12-4-2010 - NANDAKUMAR SINGH T. , J. JUDGMENT:- T. NANDAKUMAR SINGH J. Heard Mr. B. N. Majumdar, learned counsel for the petitioner and Mr. S. Chakraborty, learned Government Advocate appearing for the respondents. The only question to be decided in the present writ petition is as to whether the revision petitioner is to deposit 50 per cent of the amount of tax assessed or fifty per cent of the amount of tax assessed and also fifty percent of penalty levied while filing the revision petition under section 70 of the Tripura Value Added Tax Act, 2004 against the assessment order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nless at least fifty per cent of the amount of tax assessed, or as the case may be, fifty per cent of the amount of penalty levied, has been paid by the dealer or the transporter where the order against which revision is filed relates to assessment of tax or imposition of penalty. . . . The writ petitioner is a registered transporter. For running transportation under the Tripura Value Added Tax Act, 2003 and Rules framed thereunder a transporter has to obtain form No. XXV of the Rules from the concerned Superintendent of Tax for giving declaration of the taxable goods carried by him in the State of Tripura. A transporter is also under obligation that after transportation of the taxable consignment into Tripura he is to deliver the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposited for filing revision petition. It is the basic principle of construction of statute that true meaning of a provision of law is to be determined on the basis of what it provides by its clear language, with due regard to the scheme of law (reference Bhavnagar University v. Palitana Sugar Mill (P) Ltd. [2003] 2 SCC 111). The maxim espressum facit cessare taciturn which means, when there is expression mentioned of certain things, then anything not mentioned is excluded, is to be followed in interpreting a statute. It is also equally settled principles of construction of statute that statutory enactments must ordinarily be construed according to their plain meaning and no words should be added, altered or modified unless it is pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004, are not required to deposit 50 per cent of the amount of tax assessed and also 50 per cent of the amount of penalty levied. Operative portion of the impugned order dated March 20, 2010 reads as follows: As per provision of section 70(2) of the Tripura VAT Act, 2004 pre-requisite money, i.e., 50 per cent of tax assessed and 50 per cent of penalty imposed are to be deposited by the petitioner for admission of the case as well as for stay of the operation of the orders of the lower forum. On a bare perusal of the impugned order dated March 20, 2010 passed by the Commissioner of Taxes, operative portion of which, quoted above, it is clear that the Commissioner of Taxes misconstrued the said proviso to section 70(2) of the Tripura ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
