TMI Blog2023 (6) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... t/rebate, doubt if any has to be resolved in favour of the Revenue. The reason is not far to see. The principal object of a Taxing Statute is to collect revenue for the State. If the said Statute extends a benefit/ relaxation/ concession/ discount/rebate then to ensure that such concessional provisions do not offend the said principal object, the Courts have laid down that such concessional provisions under Taxing Statute are to be read in favour of Revenue in case of doubt. Moreso, it is further settled in law that whenever a statutory provision prescribes a thing to be done within a certain period of time without further stipulating the consequence of failure to do so, then the provision relating to the time period prescribed cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned herein cannot be found fault with. Petition dismissed. - WP. No.3005 of 2022 - - - Dated:- 12-6-2023 - Hon'ble Shri Justice Sheel Nagu And Hon ble Shri Justice Hirdesh For the Petitioner : Shri G.N. Purohit, Senior Advocate With Shri Eshan Tripathi, Advocate For the Respondents : Shri Gajendra Singh Thakur Advocate ORDER The short question of law herein is as to whether in the face of provision contained in Section 128 of the Finance Act, 2019 and Rule 6(6) of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for brevity SVLDRS Scheme, 2019 ), the Designated Committee under the said Scheme after issuing statement declaring the reduced amount of tax payable of Rs.8,97,037.20, and the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 . The question in the aforesaid factual background is as to whether the Designated Committee once have issued statement on 16.01.2020 vide Annexure P/5 u/s 128 of the Finance Act, 2019 review the same after expiry of 30 days i.e. on 28.02.2020. 4 . It is settled principle of law in jurisprudence that in cases pertaining to provisions concerning concession/relaxation/discount/rebate, doubt if any has to be resolved in favour of the Revenue. The reason is not far to see. The principal object of a Taxing Statute is to collect revenue for the State. If the said Statute extends a benefit/ relaxation/ concession/ discount/rebate then to ensure that such concessional provisions do not offend the said principal object, the Courts have laid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being in nature of exception is to be construed strictly and against the subject but once ambiguity or doubt about applicability is lifted and the subject falls in the notification then full play should be given to it and it calls for a wider and liberal construction. Therefore, the first exercise that has to be undertaken is if the production of packing and wrapping material in the factory as it existed prior to 1964 is covered in the notification. The aforesaid judgment of Wood Papers Ltd. (supra) has been subsequently followed in Novopan India Ltd., Hyderabad vs. Collector of Central Excise and Customs, Hyderabad, 1994 Supp. (3) SCC 606 wherein the Apex Court has held as under: 16. We are, however, of the opinion tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of the exemption. 5 . Moreso, it is further settled in law that whenever a statutory provision prescribes a thing to be done within a certain period of time without further stipulating the consequence of failure to do so, then the provision relating to the time period prescribed cannot be treated as mandatory. This Court is supported in the said view by the decision of Apex Court in Sharif-Ud-Din vs. Abdul Gani Lone, (1980) 1 SCC 403 relevant extract of which is reproduced below: 9. The difference between a mandatory rule and a directory rule is that while the former must be strictly observed, in the case of the latter substantial compliance may be sufficient to achieve the object regarding which the rule is enacted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate rectification to be carried out at a subsequent stage unless by according such permission to rectify the error later on, another rule would be contravened. Whenever a statute prescribes that a particular act is to be done in a particular manner and also lays down that failure to comply with the said requirement leads to a specific consequence, it would be difficult to hold that the requirement is not mandatory and the specified consequence should not follow. 5.1 When the aforesaid two principles of law i.e. the concessional provision in Taxing Statute to be read in favour of Revenue in case of doubt and in absence of any consequence given for failure to follow the time schedule provided to perform a particular duty, are read in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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