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TAX DUE WOULD MEAN AN ASCERTAINED LIABILITY

Value Added Tax - VAT and CST - By: - Mr. M. GOVINDARAJAN - Dated:- 6-6-2015 - The terms tax due would mean an ascertained liability. It will have to be depending upon the context in which these words are used. The phrase tax due cannot refer merely to a liability created by the charging section to pay the tax under the relevant law. It must refer to an ascertained liability for payment of tax quantified in accordance with law. The Block s law dictionary defines the term due - Owing, payable, ju .....

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h Law Vol.I defines due as anything owing, that which one contracts to pay or perform to another… As applied to a sum of money due means either that it is owing or that it is payable, in other words, it may mean that the debt is payable at once or at a future time. It is a question of construction which of these two meanings the word due has in a given case. In Lord Dunedin in Whitney V. Commissioner of Inland Revenue - (1926) AC 37 it was held that there are three stages in the impositio .....

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urt considered the provisions of the Rajasthan Sales Tax Act, 1956. It observed that according to Section 16(1)(b) there must be a tax due and there must be a failure to pay the tax due within the time allowed. The Court is of the view that no tax was due within the terms of Section 16 (1)(b). Section 3 which is the charging section of the Act, read with Section 5 makes tax payable i.e., creates a liability to pay the tax. That is the normal function of a charging section in a taxing statute. Bu .....

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