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Issues: Whether the amended composition scheme under section 17(4) of the Karnataka Sales Tax Act, 1957 applied to a hotelier for a year commencing before the commencement of the amending Act, in view of section 43(8-A).
Analysis: The composition facility under section 17(4), as substituted by the later amendment, enlarged the turnover ceiling for hoteliers and restaurateurs. However, section 43(8-A) was inserted with a non obstante clause and expressly provided that the amended section 17(4) would not apply to composition of tax payable in respect of any year commencing prior to the commencement of the amending Act. Since the relevant year commenced on 1 April 1983 and the amending Act came into force only on 18 November 1983, the earlier unamended provision alone governed the claim.
Conclusion: The petitioner was not entitled to the benefit of the amended composition scheme for the year in question, and the rejection of the claim was correct.
Final Conclusion: The revision failed because the amended composition provision operated only prospectively and could not be invoked for a year that had already commenced before the amendment came into force.
Ratio Decidendi: Where a statute with a non obstante clause expressly excludes retrospective application of an amended tax composition provision, the amended benefit cannot be claimed for a period that commenced before the amendment's commencement.
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