9911796707
TMI Blog2012 (7) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi VAT Act), is to deposit as pre-condition for hearing the entire amount of tax as determined as well as interest for the relevant period. 2. The appellant was assessed for the year 1983-1984 by order dated March 18, 1988, by the Sales Tax Officer and a demand for Rs. 1,97,517 was made. The first appeal was heard and disposed of by order dated March 31, 1989 and the matter was remitted for consideration. The assessment was subsequently finalized on March 28, 1993. 3. The assessment order was challenged by way of an appeal to the Deputy Commissioner-I; this was dismissed on September 27, 2004. The review of the assessee was unsuccessful; it was also dismissed on February 3, 2010. Thereafter, the appellant approached the Tribunal. 4. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t), reads as follows: "43. (5) No appeal against an order of assessment with or without penalty or against an order imposing the penalty shall be entertained by an appellate authority unless such appeal is accompanied by a satisfactory proof of the payment of tax with or without penalty or, as the case may be, of the payment of the penalty in respect of which the appeal has been preferred: Provided that the appellate authority may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order- (a) without payment of the tax and penalty, if any, or as the case may be, of the penalty, on the appellant furnishing in the prescribed manner security for such amount as it may direct, or (b) on proof of payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st. Section 11D(3)(ii) is cast in terms identical with section 27(4); it states that for the purpose of collection and recovery, interest amount would be deemed to be tax under this Act. Section 20 provides for payment and also directs the aggrieved dealer to deposit the tax or penalty as the case may be imposed or both. The court noticed that the Haryana General Sales Tax Act, 1973, did not contain any provision identical to section 11D. The Division Bench ruled that the pre-condition for depositing the tax did not include liability to pay interest for the purpose of filing and hearing of the appeal. The court held as follows: "10. A combined reading of sections 11B, 11D and section 20 of the Act shows that amount of tax and penalty as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not necessary for the Legislature to have amended section 11D by the amending Act No. 26 of 1978 to insert the expression 'or interest payable' in the said section. Similarly, if the Legislature intended that the appeal filed under section 20 can be entertained only on payment of interest apart from the amount of tax and the penalty, nothing prevented it from inserting a similar expression in section 20(5) and proviso thereto. It is one of the settled principles of law that all the parts of the statute are to be read together in order to gather the legislative intendment behind the enactment of a particular law. It is equally well-settled that if different parts of the statute contain different words expressions, appropriate me ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
