TaxTMI 
TaxTMI 
1973 (6) TMI 55
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....ioner for five years with effect from the date to be specified in the notification. On 3rd October, 1960, the West Bengal Government issued three notifications, the first declaring that the said Act would come into force on 3rd October, 1960, and another notification specifying 7th October, 1960, as the date with effect from which the State Government would take over the management and control of the undertaking of the petitioner. It is stated that physical control and management was taken over on 17th November, 1960. The petitioner claims to be a registered dealer under the Bengal Finance (Sales Tax) Act (hereinafter referred to as the Act). It appears from the order of assessment for the four quarters ending 30th June, 1959, that the pet....
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....sted to realise the said dues from the State of West Bengal. In spite of the said letter, respondent No. 4, the Certificate Officer, 24-Parganas, issued a notice under section 7 of the Public Demands Recovery Act for the realisation of the sum of Rs. 6,815.54 and a certificate under section 4 read with section 6 of the Public Demands Recovery Act being Certificate Case No. 81 ST(BH) of 1967-68 was started against the petitioner. The petitioner challenged the said certificate proceedings and obtained a rule nisi. The main contention urged on behalf of the petitioner is that in view of section 4(d) of the Oriental Gas Company Act, 1960, the liability can be enforced only against the State Government which has taken over the management and c....
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.... statutes in which this word appears. In Halsbury's Laws of England, Vol. 1, page 5, paragraph 7, it is laid down: "The term 'proceeding' is frequently used to denote a step in an action and obviously it has that meaning in such phrases as 'proceeding in any cause or matter'. When used alone, however, it is in certain statutes to be construed as synonymous with, or including, an action." The Concise Oxford Dictionary gives the meaning of the word "proceeding" as used in the legal sense as step taken in legal action. The meaning that is given to the word "proceeding" occurring in one statute cannot be taken as a safe guide for ascertaining the true import of this word appearing in a different enactment. In some enactments this word means an....
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....ing of such a return a proceeding commences under the Act. In view of the fact that such a return was filed before the appointed date, the proceeding was pending in respect of the tax liability for the said period and such a pending proceeding under section 4(d) of the Oriental Gas Company Act can be continued or enforced against the State of West Bengal and not against the petitioner. It is contended on behalf of the respondent that a proceeding for recovery is distinct and separate from a proceeding for assessment and as the proceeding for recovery was not pending on the appointed date, the tax liability of the petitioner cannot be enforced against the State of West Bengal under section 4(d) of the Oriental Gas Company Act. In my view, t....