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Report No. 61

4.21. Insufficient importance attached to the word "penalties".-

It should, with respect, be stated that the Calcutta judgment1 does not attach sufficient importance to the word "penalties", which occurs towards the end of section 9(2) before the words "compounding of offences". That word, in the context, could refer only to penalties leviable under the State Acts. However, this judgment shows the need for a clarification of the position2

1. Paras. 4.19 and 4.20, supra.

2. See para. 4.26 for further discussion.

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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