1962 (1) TMI 49

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....on of the turnover but otherwise failed, He preferred a further appeal to the Sales Tax Appellate Tribunal, Madras, and disputed the assessment of tax at the rate of 8 per cent. on the turnover of Rs. 88,732-73 nP. This turnover is comprised of the following items:       Rs. NP. 1. Turnover of sales of medium cloth from 1st April, 1957 to 31st March, 1958 82,543-08 2. Turnover of sales of fine and superfine cloth from 1st September, 1957 to 12th December, 1957 7,194-65     Total 89,737-73   The petitioner's contention was that the additional rate of 8 per cent. levied under the Madras Medium Cloth (Sales Tax) Act of 1954 (Act XLI of 1954) as modified by an ame....

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....ding anything contained in section 6, the Madras Tobacco (Taxation of Sales and Registration) Act, 1953 (Madras Act IV of 1953), and the Madras Medium Cotton Mill Cloth (Sales Tax) Act, 1954 (Madras Act XLI of 1954) are hereby repealed. (2) Notwithstanding such repeal, all taxes, fines and other sums which became payable under either of the Acts repealed by sub-section (1) immediately before the 1st April, 1958, may be recovered as if this section had not been enacted." In the present case pre-assessment notice was served upon the petitioner on 10th March, 1959, and the assessment itself was completed only on 27th March, 1959. The petitioner submits that no valid levy of tax under Madras Act XLI of 1954 can be made after 1st April, 19....

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....le that the statute should not go on to make that liability effective. A statute is designed to be workable, and the interpretation thereof by a Court should be to secure that object, unless crucial omission or clear direction makes that end unattainable. Now, there are three stages in the imposition of a tax: there is the declaration of liability, that is the part of the statute which determines what persons in respect of what property are liable. Next, there is the assessment. Liability does not depend on assessment. That, ex hypothesis has already been fixed. But assessment particularises the exact sum which a person liable has to pay. Lastly, come the methods of recovery, if the person taxed does not voluntarily pay." We are of opini....