9911796707
TMI Blog2014 (8) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Joint Excise and Taxation Commissioner on 04.08.2009 was dismissed. The Assessing Authority passed an order of assessment on 26.03.2009. The appellant filed an appeal against the order of assessment but the same was dismissed for the reason that the appellant has not submitted bond of the disputed amount before the Assessing Authority as required under Section 33(5) of the Act. In further appeal, the Members of the Sales Tax, Haryana Tax Tribunal differed but the majority opinion is that in terms of amendment in the Haryana Value Added Tax Act, 2003 by Haryana Act No.10 of 2009 notified on 20.03.2009, a condition was imposed that payment of amount of tax admitted to be due and interest thereon is required to be furnished eith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision of the statute would be applicable. We find that the following substantial question of law arises for consideration in the present appeal:- i) Whether the provisions of Section 33(5) of the Act notified on 20.03.2009 can be applicable for the Assessment year of 2005-06 in the absence of it not having retrospective effect? ii) Whether the Learned Authorities, in the facts and circumstances of the case, was justified in not hearing the appeal on merits for want of surety bond even though there being no statutory requirement in respect of the assessment year 2005-06? In support of the aforesaid questions, learned counsel for the appellant refers to two Division Bench judgments of this Court reported as [2004] 136 STC 261 (P&H) title ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgments referred to above and on the reading of section 61(2) of the HVAT Act, 2003 it is concluded that section 61(2) of the HVAT Act does not give any retrospective effect to the provisions of the aforesaid Act either expressly or by necessary implication. Sub-section (2) of section 61 of the HVAT Act, 2003, contemplates transfer of pending proceedings pertaining to application, appeal, revision or other proceedings to the authorities constituted under the HVAT Act, 2003 and to be disposed of by the authorities so constituted. Such authorities constituted under the HVAT Act has been given deemed fiction to be in existence for the purpose of such application, appeal, revision or such other proceedings so as to be in force on the date su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of section 39(5) of the HGST Act would continue to govern the right of appeal vested in the petitioner which is saved in terms of section 4 of the Punjab General Clauses Act (applicable to State of Haryana)." The said judgment does not examine the issue as to whether the amendment relating to procedure in filing of appeal will have retrospective effect i.e. in respect of appeals arising out of assessment, the returns of which were filed before the amendment. Such question was examined vide separate judgment of the same date in Oswal Agro Mills Ltd.'s case (supra), wherein the substituted sub-section (5) of Section 20 of Punjab General Sales Tax Act, 1948 was examined. The amendment makes it mandatory for appeal to be entertai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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