Court : Allahabad
Reported in : AIR1957All84
..... was included in the bill that it was expedient in the public interest that the provisions of certain clauses thereof, including clause 7, should have immediate effect under the provisional collection of taxes act, 1931, as a consequence of this declaration the declared provisions of the bill acquired the force of law under section 4 (1) of the latter ..... levy which the excise department is now seeking to collect is not an excise duty at all but is a direct tax on the petitioners and is, therefore, neither the tax sanctioned by parliament, which authorised only the imposition of an excise duty, nor a tax which parliament had power to impose under item 84 of list i of the seventh schedule to the constitution.he argues that an excise duty is in essence an indirect tax, and that if, as in the present case, ..... is to be followed in the two different situations which necessarily have arisen, namely where duty has been collected in excess of the amount payable under the act and where, duty at the rates now prescribed has not been collected.the fallacy in the argument addressed to us lies we think in this, that clause (b) does not ..... the whole or any part of a duty which has not previously been collected, and clause (b) in our opinion presupposes or assumes that duty may have already been paid at a lower rate than that for which provision is now made in the act.in our opinion the learned junior standing counsel is right when he argues that clause (b) covers, and was intended to cover, exactly .....
Tag this Judgment!Court : Allahabad
Reported in : [1974]93ITR16(All)
..... the income-tax officer made a provisional assessment of tax under section 23b of the indian income-tax act, 1922 (hereinafter referred to as 'the act'), determining the tax payable at rs. ..... the act contains several such provisions for collection of tax before regular assessment, e.g. ..... the object of enacting section 23b is to expedite the collection of tax on the basis of return made by the assessee. ..... moreover, if the regular assessment is a void proceeding and, therefore, non est, the amount paid towards the provisional assessment continues to bear that character and cannot be deemed to have been paid towards the regular assessment. ..... the contention raised by the appellant is that by virtue of subsection (7) of section 23b of the act the amount paid towards a provisional assessment assumes the character of a payment made towards a regular assessment as soon as a regular assessment is made under section 23 of the act and if the regular assessment is rendered invalid, the liability of the assessee to pay any tax ceases and he is entitled to refund of the amount paid in pursuance of the provisional assessment. ..... the scheme of the act indicates that before making a regular assessment the income-tax officer is competent to make a provisional assessment under section 23b on the basis of the return filed by the assessee and the accounts and documents, if any, accompanying the return. .....
Tag this Judgment!Court : Allahabad
Reported in : [1966]18STC204(All)
..... sales tax act and the above-mentioned notification against the petitioner and from levying, assessing and collecting purchase tax under ..... 41(3) lays down that if no return is submitted in respect of any quarter or if a return is submitted without the treasury chalan, the sales tax officer must 'after making such enquiry as he considers necessary, determine the turnover to the best of his judgment, provisionally assess the tax payable for the quarter...and serve upon the dealer a notice...and the dealer shall pay the sum demanded within the time and in the manner specified ..... submit quarterly returns of his gross turnover and to deposit in the treasury the amount of tax collected by him on the turnover shown in each return and submit the treasury chalan with the ..... das bhanot's case : [1959]1scr427 and said at page 1117:this case would appear to be express authority for the proposition that fixation of rates of taxes may be legitimately left by a statute to a non-legislative authority, for we see no distinction in principle between delegation of power to fix rates of taxes to be charged on different classes of goods and power to fix rates simpliciter, if power to fix rates in some cases can be delegated then equally the ..... further the assessment under sub-rule (5) is only provisional; the binding assessment is to be made finally ..... been passed against the petitioner is a provisional assessment order under rule 41(3). ..... heard may arise at that stage but not at the stage of provisional assessment. .....
Tag this Judgment!Court : Allahabad
Reported in : [1974]34STC263(All)
..... the additional revising authority had the jurisdiction to call for the record of the appeal arising out of the proceedings for provisional assessment and to test the propriety or legality of that appellate order and, thereafter, to pass an appropriate order which the ..... the final assessment, the sales tax officer is not bound by what had been decided in the provisional assessment proceedings, as by the time regular assessment is made, additional material may become available to the sales tax officer which may oblige him to ..... tax act, every dealer has to file quarterly return of his turnover by a specified date and to deposit the tax ..... sales tax act enables the revising authority or the additional revising authority either suo motu or at the instance of the commissioner of sales tax or of any person aggrieved to call for and examine the relevant record for the purpose of satisfying itself about the legality or propriety of an order made by the appellate or ..... tax act ..... provisional assessment is made on the basis of the material available and collected at the time of making such assessment whereas final or regular assessment is made at the end of the year on the basis of material collected ..... the propriety of the order made in exercise of its power under section 10(3) of the act by the additional revising authority as with the maintainability of the revision application arising out of orders made during the proceedings for provisional assessment after regular assessment order has been made. .....
Tag this Judgment!Court : Allahabad
Reported in : [1970]26STC133(All)
..... provision of a corresponding nature will be found in section 23-b of the indian income-tax act, 1922 and section 141 of the income-tax act, 1961, where again the legislature has incorporated a scheme for advance collection of the tax before the final or regular assessment.8. ..... , reads :if no return is submitted in respect of any quarter or month, as the case may be, within the period or if the return is submitted without payment of tax in the manner prescribed in rule 48, the sales tax officer shall, after making such enquiries as he considers necessary, determine the turnover to the best of his judgment, provisionally assess the tax payable for the quarter or the month, as the case may be and serve upon the dealer a notice in form xi and the dealer ..... it is only if no return was submitted by the dealer or the return was submitted without payment of the tax that rule 41(3) empowered the sales tax officer to determine the turnover to the best of his judgment and provisionally assess the tax payable for the quarter and require the dealer to pay the tax so assessed. ..... sub-rule (3) of rule 41 provides for a provisional assessment of the tax payable for the quarter or month for which the returns have been filed. ..... the assessment orders made in the instant case by the sales tax officer are provisional assessments and the action proposed by him is intended for making a provisional assessment order. ..... in our opinion provisional assessment orders are not contemplated by section 7(3) of the act.7. .....
Tag this Judgment!Court : Allahabad
Reported in : [1981]48STC356(All)
..... sales tax act, passed two provisional assessment orders (one under the u. p. ..... this provision has been made with a view to collect a part of the sales tax that may become due for a particular assessment year from a dealer before the year is over and before the sales tax officer is enabled to initiate proceedings for regular assessment for that year. ..... (b) if in respect of any one/or more quarter or month, as the case may be,-(i) the tax payable shown in the return appears to the sales tax officer to be incorrect, or(ii) the tax paid according to rule 48 is less than the amount of tax shown as payable in the return, the sales tax officer shall provisionally assess the tax payable on the turnover shown in the return submitted for that period at the rate specified under the act. ..... the provision in rule 41(3)(a) and (3)(b) that the tax on the turnover of a particular year shall be provisionally assessed, in the context, merely means that even though such assessment of tax relates to a particular year, it is provisional in the sense that it is not the final determination of the amount payable by the dealer for the entire assessment year in question and that the amount of tax payable by him for the assessment year would be quantified after taking into consideration the turnover for .....
Tag this Judgment!Court : Allahabad
Reported in : (2008)15VST476(All)
..... , re-assess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax or penalty payable by such a dealer under this act is a tax or penalty payable under the general sales tax law of the state; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration ..... government of india, assess, re-assess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act is a tax or penalty payable under the general sales tax law of the state; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business ..... reassess, collect and enforce payment of tax, including any (interest or penalty) payment by a dealer under this act as if the tax or (interest or penalty) payment by such a dealer under this act is a tax or (interest or penalty) payable under the general sales tax law of the state; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment .....
Tag this Judgment!Court : Allahabad
Reported in : 1983(12)ELT711(All)
..... even if payment of actual collection of tax could be spoken of as a de facto 'levy' it was only provisional and not final. ..... collector modifies the price list and as a consequence thereof directs the refund of excise duty paid by the assessee it results into levy of excise duty and if the central government in proceedings under section 36 of the act comes to the conclusion that the order passed by the appellate collector is erroneous it necessarily implies, that the appellate collector has determined duty payable by the assessee which is less than what is actually payable by him ..... any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of fraud, collusion, or any wilful misstatement or suppression of facts or contravention of any of the provisions of this act or the rules made thereunder with intent to evade payment of duty, by such person or his agent, the provision of this sub-section shall have effect as if for the words 'six months' words 'five years' were ..... ran thus :-'(2) the central government may, of its own motion or otherwise, call for and examine the record of any proceeding in which any decision or order has been passed under section 35 or section 35a of this act for the purpose of satisfying itself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as it thinks fit:provided that no decision or order shall be varied so as to prejudicially affect any .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1971All1; [1971]27STC402(All)
..... to have been required in the public interest.there can be no dispute that by reason of article 269(1)(g) the tax recovered in inter-state sales must be assigned to the states, effect has been given to that provision by section 9 sub-section (4) of the central sales tax act which provides that the proceeds in any financial year of any tax levied and collected under that act inany state on behalf of the government of india shall be assigned to that state and shall be retained by it. ..... 231 = (air 1965 sc 1510) (supra) and in subsequent cases indicated me necessity of amending the scheme expressed in the principal act in order to give effect to the original intention of the law-makers that while the incidence of tax, the point of levy and the determination of turnover for the purpose of collecting the tax should be regulated by the central act, matters of a procedural nature such as the procedure for collection of tax and the machinery related thereto should be regulated by the state ..... , re-assess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax or penalty payable by such a dealer under this act is a tax or penalty payable under the general sales tax law of the state; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration .....
Tag this Judgment!Court : Allahabad
Reported in : [2000]119STC305(All)
..... shri bharatji agrawal, learned senior counsel appearing for the petitioners, vehemently argued that once the eligibility certificate is granted by the competent authority under section 4-a of the act, the same cannot be ignored by the sales tax authorities and it is outside the purview of the assessing authority to question grant of eligibility certificate or to examine as to whether it has rightly been issued or not. ..... sales tax act, 1948 (for short 'the act') and whether the sales tax officer has jurisdiction to sit in judgment over the grant of eligibility certificate by the joint director of industries or the authorities empowered in this regard.3. ..... the short controversy involved in this writ petition is that whether a dealer can be called upon by the sales tax officer for assessment and to deposit sales tax in spite of having been exempted from realising the same in view of the eligibility certificate granted under section 4-a of the u.p. ..... ), and 1985-86 for the months of april to october, 1985 and filed collectively as annexure-9 to the writ petition : (b) that a suitable writ, order or direction be issued quashing the demand of rs. ..... and central) for completing assessments as also for provisional assessment for the months april, 1985 to october, 1985 and thereby seeking to impose sales tax on the petitioner's turnover treating the petitioner no. ..... and central) and also for provisional assessment for the months april, may, june, july, august, september and october, 1985 (u.p. .....
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