TaxTMI 
TaxTMI 
1966 (6) TMI 9
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....ithin the limits of the Presidency town of Calcutta and the assets of the certificate-debtor are also situated within that town, the certificate office being a certificate office of the District 24-Parganas, which, for administrative purposes, does not include the Presidency town of Calcutta. The manner in which dues under the Bengal Finance (Sales Tax) Act of 1941 have come to be realised by the certificate procedure is as follows: Section 11(4) of the Sales Tax Act provides-"Any amount of tax or penalty which remains unpaid after the date specified in the said notice shall be recoverable as an arrear of land revenue as if it were payable to the Collector........" It is contended on behalf of the petitioner that since there is no definitio....
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....has however been urged by the learned Advocate for the petitioner that there was no definition of the word "Collector" in the Bengal Public Demands Recovery Act of 1913 when it was originally enacted and the definition in section 3(3a) was inserted by the amendment Act of 1953. Not only in connection with this amendment, but in relation to the other amendments to this Act of 1913, to which we shall have presently to refer, it has been contended on behalf of the petitioner that the amendments subsequent to the enactment of the Bengal Finance (Sales Tax) Act of 1941, cannot be of any avail to the interpretation of the Act of 1941 according to the doctrine of legislation by incorporation. That doctrine, however, has no application to the insta....
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....omprised within the local limits for the time being of the ordinary original civil jurisdiction of the High Court at Calcutta," and the explanation to section 3(3a) is: "For the purposes of this Act, the District of 24-Parganas shall be deemed to include Calcutta." The result of this amendment is that though the Presidency town of Calcutta stands within the original civil jurisdiction of the High Court, it is for all other purposes of the Act, a separate entity, standing outside the District of 24-Parganas. For the application of this Act of 1913 that distinction shall be obliterated and the District of 24-Parganas shall be taken or deemed to include the area of the Presidency town of Calcutta. If that be so, there is no difficulty in under....
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....f Calcutta and it is contended that nothing in the Bengal Public Demands Recovery Act would alter that procedure, particularly in view of the provision in section 55 of the Bengal Public Demands Recovery Act itself which provides as follows: "The powers given by this Act shall be deemed to be in addition to, and not in derogation from, any powers conferred by any other Act now in force for the recovery of any dues, debt or demand to which the provisions of this Act are applicable, and except where expressly so provided, no legal remedy shall be affected by this Act." It is true that the procedure for recovery of the arrears of land revenue is different in the two enactments of 1850 and 1913 and the rights and liabilities arising therefrom ....
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.... revenue purposes and records of rights and alienation of revenue." It would follow that in the exercise of this power the State Legislature is competent not only to legislate regarding land revenue, but also to provide now any other dues to the State which can be recovered as land revenue and in this case the dues concerned are covered by Entry No. 54 of the same list. Taking the two entries together the amendments of the Act of 1913 referred to me are clearly covered by the exclusive State List. Entry No. 43 of the Concurrent List which is the only entry which can be referred to On behalf of the petitioner, relates to a different subject altogether; it says "Recovery in a State of claims in respect of taxes and other public demand, includ....