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Report No. 61

4.20. The principal considerations.-

The principal reasons for this construction were as follows:-

In the first instance, section 9(2) of the Central Sales Tax Act, makes the whole provision "subject to the other provisions of this Act and the rules made thereunder".

Secondly, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State are only so empowered "on behalf of the Government of India."

Thirdly, this power includes the power to "assess, re-assess, collect and enforce payment of tax, including any penalty payable by a dealer under this Act". Hence, the central idea is "penalty" payable under this (Central) Act, and not penalty payable under a State law. Fourthly, the power is "qualified by the words 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". This is a deeming provision and can deem no more than what it says, namely that the "penalty payable under this (Central) Act", and not any other penalty, will be deemed "as if" payable under the general sales tax law of the State.

Fifthly, the other words in section 9(2) are-"for this purpose ,they may exercise all or any of the powers they have under the general sales tax law of the State", followed by the provisions which have also been quoted above. There, the limiting words are "for this purpose", and not "any other, purpose".



Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back




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