1963 (11) TMI 70

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.... Any dealer objecting to an order passed or proceeding recorded- (a) by any prescribed authority on appeal under section 19, or (b) by a Deputy Commissioner suo motu under sub-section (2) of section 20, may appeal to the Appellate Tribunal within sixty days from the date on which the order or proceeding was served on him. * * * * (6) No appeal shall be entertained under sub-section (1) unless it is accompanied by satisfactory proof of the payment of the tax is determined in any appeal under section 19, or in revision under section 20, or of such instalments thereof as have become payable." In order to appreciate the contention raised in these writ petitions, it is necessary to look into the antecedents of sub-section (6) of s....

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....hem. It is, therefore, proposed to amend the above sections so as to omit reference to the penalty, if any, levied under the Act." It is thus clear that the inconvenience which the existence of that provision used to cause before it was deleted was though of by the Legislature as causing a good deal of harassment and therefore it must be omitted. When the deletion is caused with the explicit intention, it would be making the amendment nugatory, if the mischief which it tried to remove is allowed to be perpetuated. Although this Court is not at liberty to construe an Act of the Legislature by the motive which influenced the Legislature, yet when the history of a provision of law tells the Court what the object of the Legislature was in....

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....961 S.C. 1265 at 1267; 42 I.T.R. 123.  was the construction of the words "assessment proceedings" and whether that expression included the proceedings to levy penalty, was the question required to be answered. In view of the provisions of the Hyderabad Income-tax Act and the Finance Act dealt with elaborately in that decision, their Lordships of the Supreme Court came to the conclusion that the proceedings in relation to assessment of a tax includes the proceedings initiated for the levy of penalty. That is not the case with which we are concerned in the present enquiry. It is obvious from what has been stated above, that the Legislature amended the provision with a definite object, the object being to remove the harassment which the d....