https://www.taxtmi.com/caselaws?id=127422 Delegated rules under the Madras General Sales Tax Act could not require a dealer to pay tax in advance on an estimated turnover before the year ended, because the charging provision imposed liability only on the year's total turnover and the Act contained no express or implied authority for advance collection. The Court held that rules may regulate assessment and collection only within the Act's scope, and a publication clause deeming rules to have the force of enactment does not save rules that are repugnant to the statute. In a taxing statute carrying penal consequences, strict construction applied. The advance provisional tax rules were therefore ultra vires, and the conviction for non-payment could not stand. en-us Thu, 20 Jan 1955 00:00:00 +0530 Fri, 08 Mar 2013 17:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127422 Delegated rules under the Madras General Sales Tax Act could not require a dealer to pay tax in advance on an estimated turnover before the year ended, because the charging provision imposed liability only on the year's total turnover and the Act contained no express or implied authority for advance collection. The Court held that rules may regulate assessment and collection only within the Act's scope, and a publication clause deeming rules to have the force of enactment does not save rules that are repugnant to the statute. In a taxing statute carrying penal consequences, strict construction applied. The advance provisional tax rules were therefore ultra vires, and the conviction for non-payment could not stand. Case-Laws VAT and Sales Tax Thu, 20 Jan 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127422