One-month closure condition under abatement rules satisfied by stenter closure within office hours; monthly abatement allowed

Closure and reopening of a stenter within office working hours can still satisfy the one-month closure condition under Rule 96ZQ(7)(f) where the trade notice requires sealing during those hours and the closure period runs from one calendar date to the corresponding date in the next month. On the stated facts, the Tribunal treated the period from 1-4-1999 to 1-5-1999 as compliance with the rule and accepted that abatement was allowable for the month. The analysis also notes that, in such circumstances, there is no requirement to pay duty first and claim abatement later.

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Issues: Whether closure and reopening of the stenter within office working hours satisfied the requirement of one month's closure under Rule 96ZQ(7)(f) so as to entitle the assessee to abatement for the month.

Analysis: The trade notice itself required sealing to be done during office working hours, leaving the assessee no choice but to close and reopen the stenter within those hours. The closure ran from 1-4-1999 to 1-5-1999, and on identical facts the Tribunal had already treated such closure as fulfilment of the one-month condition. In these circumstances, the condition prescribed under the rule stood complied with and there was no requirement to pay duty first and claim abatement later.

Conclusion: The issue is decided in favour of the assessee, and abatement for one month was allowable without insisting on prior payment of duty.

Ratio Decidendi: Where closure and reopening occur within the officially prescribed office hours and the period extends from one calendar date to the corresponding date in the next month, the one-month closure requirement under the abatement rule is satisfied.

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