9911796707
TMI Blog2015 (7) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... alue Added Tax Act,2002 and it is urged that the substantial questions of law would be as to how the appellant like the present one could be brought in and included within the definition of the term 'dealer' as appearing in Section (2) sub-section (8) of the MVAT Act,2002 and particularly inclusive part therein. Secondly, if the appellant could have been brought in, there was a serious doubt as to whether offerings in the form of cash and jewellary etc. by the devotees at the time of annual Ganesh Festival would be anything except donation voluntarily made. After these offerings are collected and an inventory and account is made of the same, the appellant realised that by auctioning the jewellary items the funds could be generated and augmented and which could be ploughed back in the charitable activities initiated by the Mandal. Mr.Thakar submits that the Mandal utilised the funds generated in the form of cash and proceeds for charitable and social activities, namely, for health care and education. It also takes care of old, infirm and disabled and the sick. The contribution to the society in the form of monetary donations, aid and relief work from this Mandal is immense a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be, an agent, residing in the State of a nonresident dealer, who buys or sells goods in the State for the purposes of or consequential to his [engagement in or in connection with or incidental to or in the course of, the business]; (d) any society, club or other association of persons which buys goods from, or sells goods to, its members; Explanation-For the purposes of this clause, each of the following persons, bodies and entities who [sell any goods] whether by auction or otherwise, directly or through an agent for cash, or for deferred payment, or for any other valuable consideration, shall, notwithstanding anything contained in clause (4) or any other provision of this Act, be deemed to be a dealer, namely:::: (i) Customs Department of the Government of India administering the Customs Act,1962; (52 of 1962) (ii) Departments of Union Government and any Department of any State Government; (iii) Local authorities; (iv) Port Trusts; [(iva) Public Charitable Trust;] (v) Railway Administration as defined under the Indian Railways Act,1989 (24 of 1989) and Konkan Railway Corporation Limited; (vi) Incorporated or unincorporated societies, clubs or other asso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t these items in the donation box placed at site. After the conclusion of the festival, all the offerings in the form of cash and jewellery/articles are accounted for and inventorised. The Mandal conducts auction at the very place at which it holds the festival and invites the members of public to place their bids. Thereafter, these very articles are auctioned and sold and they are purchased by the devotees and interested parties, after which the Mandal issue receipts and copies of which were placed on record throughout. Thus, the Mandal is aware of the legal position and it was never in doubt. However, it delayed the compliance with the law. We fail to understand as to how compliance of such law presents any difficulties, obstacles or hurdles. If at all the Law is amended and the above activities of the Mandal/ dealer or parties like them are brought in within the Statutory framework, the remedy is to challenge them seeking a declaration of the amendment being either invalid or unconstitutional or illegal and, therefore, not binding on the parties like the appellant. We do not see any such challenge and being raised in this case. In the circumstances, what is obvious and plain can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for reasons to be recorded in writing, may, on his own motion, review an order passed by him under sub-section (1) or (2) and pass such order thereon as he thinks just and proper. The Commissioner may direct that the order of review shall not affect the liability of the person in whose case the review is made in respect of any sale or purchase effected prior to the review and may likewise, if the circumstances so warrant, direct accordingly in respect of any other person similarly situated: Provided that, no order shall be passed under this sub-section unless the dealer or the person in whose case the order is proposed to be passed has been given a reasonable opportunity of being heard: Provided further that, before initiating any action under this subsection, the Commissioner shall obtain prior permission of the State Government. (4) If any such question arises from any order already passed under this act or any earlier law, no such question shall be entertained for determination under this section; but such question may be raised in appeal against such order. (5) The Commissioner, in so far as he may, shall decide the applications for determination in the chronological order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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