TMI Blog2015 (7) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... re certainly matters which can be gone into by the statutory authorities in our view. No doubt, this is subject to the view that we would take on the validity of the notification. If the Court views the matter in the context of the State of Uttarakhand having been born on 09.11.2000, with the obvious teething problems a new State would be confronted with which includes shortage of staff, number of cases to be dealt with, we cannot hold that it was normal circumstance and that there were no extraordinary circumstances. We have already adverted to the public interest involved in extending the period of limitation. In such circumstances, we see no merit in the appeals. In regard to the other points, which have been raised, we affirm the judgment of the learned Single Judge and we leave it open to the appellants to agitate the same before the competent forum. - Decided against the assessee. - Special Appeal Nos. 509 -512 of 2014 - - - Dated:- 6-7-2015 - K.M. Joseph and V.K. Bist, JJ. Mr. R. Jawahar Lal, Advocate with Mr. Ramji Srivastava, Advocate for the appellants. Mr. A.S. Rawat, Additional Advocate General with Mr. Raveendra Singh Bisht, Brief Holder for the Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appreciate the contention, we extract sub‐section (12) of Section 32 of the Act. Section 32 : Period of Limitation for making Assessment or Reassessment‐ (12) Notwithstanding anything contained in this section, where the State Government is of the opinion that due to any extraordinary circumstances prevalent at the time in the State or any part of it, it will be difficult to complete assessment or reassessment in any case or class of cases within the time prescribed under this section, it may , by notification in the Gazette extend the time limit prescribed under this section for making assessment or reassessment in such a case or class of cases. 9. Learned counsel for the appellants would contend that while there is no requirement that reasons must be provided in the notification; reasons must undoubtedly be given and in this case no reasons were given. After the appeal was admitted, we have called upon the state to bring on record an affidavit giving the reasons. 10. An affidavit has been filed. In the nature of the question we are called upon to decide, we feel it appropriate to extract the relevant portions of the affidavit as such. 3. That the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion dated 07.03.2013 had extended the statutory period of limitation pertain to the Assessment Year 2009‐10 upto 31.03.2014. The copy of the notification dated 07.03.2013 issued by the State Government is being filed herewith and marked as Annexure No. 3 to this affidavit. 7. That since the assessment order was passed on 31.05.2014 after issuing the notification dated 07.03.2013, and the appellant/petitioner was having the statutory remedy to file appeal against the assessment order dated 31.05.2014 and the notification dated 07.03.2013 was issued considering the extra ordinary circumstances prevalent at that point of time, the judgment under challenged need not require any interference, and the Special Appeal filed by the appellant is liable to be dismissed with cost. 11. Learned counsel for the appellants would submit that a perusal of the reasons which have been disclosed in the affidavit clearly do not suffice to make out a case for exercising powers issued under sub‐section (12) of Section 32 of the Act, be it administrative or a species of subordinate legislation. The requirement of law has not been met in this case as clearly no extraordinary circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtraordinary circumstances. No doubt, it is stated that there was a strike and it is not correct on the part of the respondents to resort to the power under sub section (12) of Section 32 of the Act. 13. For the year 2010‐11, it is submitted that no reasons are given. Learned counsel for the appellants would point out that the words extraordinary circumstances have been referred to in Black s Law Dictionary (Seventh Edition 1999; Bryan A. Garner; West Group; Page 236) and it is stated as follows:‐ Extraordinary circumstances . A highly unusual set of facts that are not commonly associated with a particular thing or event. 14. Learned counsel also refers to P. Ramanatha Aiyar s Advanced Law Lexicon (Third Edition; 2005; Volume 2 Page 1744). Therein, the words extraordinary circumstances have been referred to as follows:‐ Extraordinary circumstances . Factors of time, place etc., which are not usually associated with a particular thing or event; out of the ordinary factors. See also extenuating circumstances; Mitigating circumstances. The extraordinary circumstances justifying federal equitable intervention in pending state criminal prosecuti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to palliate or lessen its guilt. Such circumstances may ordinarily be shown in order to reduce the punishment or damages. In contract law, unusual or extraordinary events that prevent performance within specified time (e.g., Strike be workers or suppliers) . 17. He would also submit that in the Electricity Act, 2003 the words extraordinary circumstances find a place in section 11. We would think it appropriate to refer to Section 11,which reads as follows:‐ 11. Direction to generating companies.‐ (1) The Appropriate Government may specify that a generating company shall, in extraordinary circumstances operate and maintain any generating station in accordance with the directions of that Government. Explanation.‐ For the purpose of this section, the expression extraordinary circumstances means circumstances arising out of threat to security of the State, public order or a natural calamity or such other circumstances arising in the public interest. (2) The Appropriate Commission may offset the adverse financial impact of the directions referred to in sub‐section (1) on any generating company in such manner as it considers appropriate. 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time State was born, the department worked with just 30 officers and, at present it is in the region of 310 officers and, therefore, for the reasons which have been given, there is no basis for the challenge to the notification. 20. We are of the view that the learned Single Judge was in error in relegating the appellants to the alternate forum in regard to the prayer to quash the notification. We are of the view that the appellate forum constituted under the Act and the further statutory authorities could not have possibly sat in judgment over the legality of the notification issued by the State. To that extent, we would think that the appellants were justified in approaching the writ court and the learned Single Judge should have pronounced on the validity of the notification. As far as the other issues, which have been raised relating to the rate at which goods are to be taxed, there are certainly matters which can be gone into by the statutory authorities in our view. No doubt, this is subject to the view that we would take on the validity of the notification. 21. Passing on to the validity of the notification, we would think that the notification, which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the import of the words extraordinary circumstances under sub‐section (12) of Section 32 of the Act. That is to say that on the one hand there is the supreme public interest in ensuring the recovery of amounts lawfully due and on the other hand the interest of the individual to stand guarded against assessment beyond the period fixed. 22. In this context, we must notice that in P. Ramanatha Aiyar s dictionary, it is stated that the word extraordinary does not mean what has never been previously heard of, or within previous experience, but only what is beyond the ordinary, usual or common. No doubt, under the heading extraordinary circumstances what is stated is factors of time, place, etc., which are not usually associated with a particular thing or event. Therefore, we would think it that extraordinary would be something which is not usual, but it need not be something which is completely unheard of or beyond the scope of the previous experience of society. In the conspectus of this appreciation of the words extraordinary circumstances , we may now examine the reasons which have been given. It is not in dispute by the learned counsel for the appellants that no re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r if the power is exercised; we would refrain from sitting in judgment over the same and holding that there were no extraordinary circumstances. 23. As far as Assessment Year 2009‐2010 goes, it is stated that there was also the election of the local bodies. No doubt learned counsel for the appellants would submit that the election cannot be pointed out as a reason in respect of the Assessment Year 2009‐10, as the assessment need be completed only within a period of three years. 24. In regard to Assessment Year 2009‐10, we notice that the cases pertaining to year 2008‐09 had to be decided till 31.11.2012 and for the year 2009‐10, 90,392 cases were pending as on 01.12.2012 and the impossibility of deciding the said cases till 31.03.2013 appears to be a plausible ground for making it an extraordinary circumstance. There is also an aspect of waiving off the personnel from the check post from 01.03.2013 also due to the shortage of the officers. We also notice that there is a case that the Joint Commissioner, requested the Commissioner, Commercial Tax, by the letter dated 14.02.2013 that due to state‐wide strike of the employees against the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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