1970 (4) TMI 130

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....dvocates, for the respondents.   S.V. Gupte, Senior Advocate (Sobhagmal Jain and B.P. Maheshwari, Advocates, with him), for the appellant.   --------------------------------------------------   The judgment of the court was delivered by   HEGDE, J.-In this appeal by special leave, the question for consideration is whether the appellant is entitled to the rebate prov....

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....ebate of one per centum on the amount of tax payable by a dealer shall be allowed, if such tax is paid by the dealer on or before the due date of payment." Section 9(3) of the Central Act as it stood at the relevant time provided: "The authorities for the time being empowered to assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on ....

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....Act. Quite clearly the rebate for payment of the tax levied within the time prescribed under the Orissa Act was provided as a stimulus for prompt payment. The question is whether such a stimulus is a part of the manner of collection. The rebate is offered to facilitate and expedite collection. It is intended to stimulate the collection. Therefore it is a part of the process of collection. In that ....