TMI Blog2009 (12) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... larification circulated vide annexure P2 does include the class of assessee, who are being given the benefit of instalments and otherwise covered by the Scheme and it was only by letter dated February 8, 2002 that the Commissioner, Commercial Tax, has instructed its subordinate staff not to accept the applications and not to issue form No. 2 under the Scheme of 2002 to such class of persons. In the considered opinion of this court, since the petitioner had filed an application on January 24, 2002 and had deposited the amount, as sought for under the Scheme of 2002, i.e., much before the issuance of letter dated February 8, 2002, it was incumbent upon the respondents to have accepted the same and have issued the form No. 2. Petition is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resulted in fresh assessment order dated December 23, 2000 whereon a demand of Rs. 1,86,731 was raised. This order was again questioned in a revision filed on December 30, 2000. During pendency of said revision, the petitioner on November 7, 2001 applied for liquidating the outstanding demand of Rs. 1,31,630 vide instalments. The Additional Commissioner, Commercial Tax, allowed the said application on November 12, 2001 and fixed the instalments of Rs. 10,000 per month starting from November 30, 2001. That on January 5, 2002, the State Government vide Notification No. A-715-2002-CT-5/98 announced a scheme for liquidating the outstanding demands known as Madhya Pradesh Bakaya Rashi Saral Samadhan Yojana, 2002. The last date of submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate as well as imposing of penalty for non-payment of dues. It is these action of the respondents, which the petitioner also calls in question in the present petition. It is contended by the learned counsel for the petitioner that, the Scheme of 2002 was duly notified in the gazette on January 5, 2002 and did not have any stipulation that the matters wherein the instalment facility has been granted will not be covered by the scheme. It is contended that for facilitating the implementation of Scheme of 2002 the State Government framed rules known as the Madhya Pradesh Bakaya Rashi Saral Samadhan Yojana, 2002 whereunder rule 2(1)(h) defines amount of arrear and the said definition nowhere categorises that the assessee, enjoying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002 was not entitled for being considered under the scheme in question. Pertinent it is to note that, the respondents have not disputed the fact that on January 5, 2002 when the scheme was brought into existence, the petitioner in pursuance thereof has filed an application on January 24, 2002 after depositing a sum of Rs. 74,693 after adjusting the taxes on January 14, 2002. The respondents also do not dispute the clarification, which was issued by the Commissioner, Commercial Tax as per annexure P12. It is also not disputed by the respondents that the internal circular issued on February 8, 2002 was not published in gazette and was merely an internal correspondence addressed by the Commissioner, Commercial Tax, to the Deputy Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower the authority concerned to make a rule or regulation with retrospective effect. But where no such language is to be found it has been held by the courts that the person or authority exercising subordinate legislative functions cannot make a rule, regulation or bye-law which can operate with retrospective effect. . . In the case at hand, admittedly prior to the circular dated February 8, 2002 the Scheme of 2002 do not categorise that the assessee, availing of the benefit of instalments, will be excluded from consideration under the Scheme of 2002. Further clarification circulated vide annexure P2 does include the class of assessee, who are being given the benefit of instalments and otherwise covered by the Scheme and it was only by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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