TaxTMI 
TaxTMI 
2018 (2) TMI 1655
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....,645 September ... Rs. 78,59,360 October ... Rs. 54,38,435 Total Rs.2,18,02,440 According to the second proviso to Section 24 of Puducherry Value Added Tax Act, 2007 read in conjunction with the first proviso of the same Section, if a dealer failed to pay the tax due along with the return within the time prescribed (15th of the subsequent month) the whole amount outstanding on the date of default along with the penalty at 2% of such amount for each month of default or part thereof shall become immediately due and shall be the first charge on the properties of the dealer liable to pay the tax or penalty. The dealer has paid the part of the total outstanding dues as follows:- S. No. D.D.No. Chall.No Challan Dt Clear date Tax 1 758097 5/17/448 27/10/2017 31/10/2017 50,000 2 758293 5/17/479 28/11/2017 30/11/2017 25,00,000 3 758299 5/17/480 28/11/2017 30/11/2017 10,00,000 4 758305 5/17/481 28/11/2017 30/11/2017 25,00,000 5 758306 5/17/482 29/11/2017 2/12/2017 24,54,645 6 758308 5/17/484 30/11/2017 2/12/2017 15,00,000 ....
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....cherry, first respondent herein before the writ Court has prayed for a direction to the appellants herein, to unlock the on-line facility, for generation of Form-C. 6. Conscience of the fact that there is no provision under the Puducherry Value Added Tax Act, 2007, permitting a dealer, to pay tax, in instalments, but, by observing that the same would not preclude the Commercial Tax Officer, Mahe, Puducherry State, appellant No.2, herein, from considering the bona fide of the first respondent herein, and making necessary accommodation which in the opinion of the writ Court, was to ensure that tax is collected from the defaulting dealer, at the earliest, and taking note of the remittance of Rs. 1,00,04,645/- writ Court, at paragraph No.6 of the order, in W.P.No.33594 of 2017, dated 22/12/2017, ordered as hereunder:- "Considering the fact that the petitioner has already remitted a sum of Rs. 1,00,04,645/-, the petitioner is directed to pay a sum of Rs. 35 lakh towards the arrears of sales tax for the months of September 2017 and October 2017, and if the said remittance is made, the second respondent shall consider as to whether the on-line generation of Form-C Declaration ....
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.... 75 - do - 7 Jul 17 15/8/2017 1/9/2017 17 8 Jun 17 15/7/2017 28/9/2017 75 - do - 9 Jun 17 15/7/2017 20/10/2017 97 - do - 10 Jun 17 15/7/2017 23/10/2017 100 - do - 11 Jun 17 15/7/2017 27/10/2017 104 - do - 12 May 17 15/6/2017 7/7/2017 22 13 Apri 17 15/5/2017 5/6/2017 21 14 Mar 17 15/4/2017 4/5/2017 19 15 Feb 17 15/3/2017 28/3/2017 13 16 Jan 17 15/2/2017 27/2/2017 12 17 Dec 16 15/1/2017 27/1/2017 12 9. Mr.T.P.Manoharan, learned Senior Counsel for the appellants submitted that as per Section 24 of the Puducherry Value Added Tax Act, 2007, respondent No.1, in the instant appeal, who had collected tax from the public, along with the price of petrol products, has failed to remit tax due with the monthly returns, for each tax period, within fifteen days, after the end of the period, and withheld public money. 10. Learned Senior Counsel further submitted that after collecting tax, the first respondent ought to have remitted, t....
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.... completeness of a return filed by a person; or (c). the Commissioner has reasonable ground to believe that a person will become liable to pay tax under this Act but is unlikely to pay the amount due. 18. Chapter V of the Puducherry Value Added Tax Act, 2007, deals with Collection and Recovery. Section 37 of the said Act deals with the payment and recovery of tax and the same is extracted hereunder:- (1). The tax assessed under this Act shall be paid in such manner and in such instalments, if any, and within such time, as may be specified in the notice of assessment, not being less than twenty-one days from the date of service of the notice. If default is made in paying according to the notice of assessment, the whole of the amount outstanding on date of default shall become immediately due and shall be a first charge on the properties of the dealer liable to pay the tax under this Act. (2). Where during the pendency of any proceedings under this Act, or after the completion thereof, any dealer or person creates a charge on, or parts with the possessions by way of sale, mortgage, gift, exchange, or any other mode of transfer whatsoever, of any of this ....
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....tion 43 of the said Act, deals with withholding issue of statutory forms and seizure of goods:- (1). Notwithstanding that any recovery proceeding initiated under this Act, the Assessing Officers or any other Officers authorised in this regard, shall have power to withhold issue of statutory or other declaration forms to a dealer from whom any tax or penalty, interest or any other amount payable under this Act is due. (2). The Assessing Officer or any other authorised officer empowered in this regard shall also have the power to seize and confiscate goods being transported by a dealer from whom tax, penalty, interest or any other amount payable under this Act is due." 21. Section 24 of the Act, which deals with assessment of tax, falls under Chapter IV of the Puducherry Value Added Tax Act, 2007. Every registered dealer shall file a tax return for each tax period within fifteen days after the end of the period in such manner as may be described. The returns submitted by the dealer along with tax due thereon shall be accepted as assessee; Provided that the assessing authority may select either at his discretion or as directed by the Commissioner, any dea....
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....eturns to be submitted under sub-Section 2 of Section 24 of the Act of Puducherry Value Added Tax Act, 2007. There is no provision in Puducherry Value Added Tax Act, 2007, to withhold the tax due and payable to the Government when self-assessment is made and returns are filed. 26. Provision in Section 37 of the Puducherry Value Added Tax Act, 2007, conferring discretionary power, on the assessing Officer, to issue notice for payment of tax, assessed by the Officer, cannot be imported into Section 24 (2) of the Puducherry Value Added Tax Act, 2007, wherein the assessee/respondent is mandated to pay tax, on the self-assessment made, when returns are submitted. There is no provision in the Puducherry Value Added Tax Act, 2007, enabling the assessee to pay tax in instalments, at the time when self declaration is made. Payment of tax along with returns submitted by the dealer, on self assessment is different than tax payable on assessment by the assessing officer. Sections 24 (2) and 37 of the Puducherry Value Added Tax Act, 2007, operate in different context altogether. The former is on self assessment and the latter is assessment by the assessing officer. 27. As extracted supra,....
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.... court cannot aid the legislature s defective phrasing of an Act, or add and mend, and, by construction, make up deficiencies which are there. (iii) In Institute of C.A. of India v. Ajit Kumar Iddya reported in AIR 2003 Kant. 187, the Karnataka High Court held that, So far as the cardinal law of interpretation is concerned, it is settled that if the language is simple and unambiguous, it is to be read with the clear intention of the legislation. Otherwise also, any addition/subtraction of a word is not permissible. In other words, it is not proper to use a sense, which is different from what the word used ordinarily conveys. The duty of the Court is not to fill up the gap by stretching a word used. It is also settled that a provision is to be read as a whole and while interpreting, the intention and object of the legislation have to be looked upon. However, each case depends upon the facts of its own. (iv) In Sanjay Singh v. U.P. Public Service Commission reported in (2007) 3 SCC 720, the Hon'ble Supreme Court held that, It is well settled that courts will not add words to a statute or read into the statute words not in it. Even if the courts come to ....
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....e cannot be strained. (iv) In A.V. Fernandez v. State of Kerala reported in AIR 1957 SC 657, the Hon'ble Supreme Court of India held that, "If the Revenue satisfies the Court that the case falls strictly within the provisions of the law, the subject can be taxed. If, on the other hand, the case is not covered within the four corners of the taxing statute no tax can be imposed by inference or by analogy or by trying to probe into the intentions of the legislature and by considering what was the substance of the matter." (v) In Commissioner of Sales Tax, Uttar Pradesh Vs. The Modi Sugar Mills Ltd., reported in AIR 1961 SC 1047, the Hon'ble Supreme Court observed thus: "In interpreting a taxing statute, equitable considerations are entirely out of place. Nor can taxing statutes be interpreted on any presumptions or assumptions. The court must look squarely at the words of the statute and interpret them. It must interpret a taxing statute in the light of what is clearly expressed: it cannot imply anything which is not expressed; it cannot import provisions in the statutes so as to supply any assumed deficiency." (vi) In Commissioner of Income Tax v. Mr.P.Firm,....
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....a taxation statute then there is no tax in law. Then it is for the legislature to do the needful in the matter." (x) In Raghunath Rai Bareja Vs. Punjab National Bank reported in (2007) 2 SCC 230) the Hon'ble Supreme Court, at para 40 held thus: "40. It may be mentioned in this connection that the first and the foremost principle of interpretation of a statute in every system of interpretation is the literal rule of interpretation. The other rules of interpretation e.g. the mischief rule, purposive interpretation, etc. can only be resorted to when the plain words of a statute are ambiguous or lead to no intelligible results or if read literally would nullify the very object of the statue. Where the words of a statute are absolutely clear and unambiguous, recourse cannot be had to the principles of interpretation other than the literal rule, vide Swedish Match AB Vs. Securities and Exchange Board of India (AIR 2004 SC 4219)....... (xi) Thus from the foregoing judgments, it is clear that the well settled principles in tax law are, (i) There is no equity in tax, and the principle of strict or literal construction applies in interpreting tax statutes. Hence, ....