{"id":175655,"date":"1999-04-28T00:00:00","date_gmt":"1999-04-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/v-v-s-sugars-vs-govt-of-andhra-pradesh-and-ors-on-28-april-1999"},"modified":"2019-02-01T08:56:08","modified_gmt":"2019-02-01T03:26:08","slug":"v-v-s-sugars-vs-govt-of-andhra-pradesh-and-ors-on-28-april-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/v-v-s-sugars-vs-govt-of-andhra-pradesh-and-ors-on-28-april-1999","title":{"rendered":"V.V.S.Sugars vs Govt.Of Andhra Pradesh And Ors on 28 April, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">V.V.S.Sugars vs Govt.Of Andhra Pradesh And Ors on 28 April, 1999<\/div>\n<div class=\"doc_author\">Author: S Bharucha<\/div>\n<div class=\"doc_bench\">Bench: S.P.Bharucha, B.N.Kirpal, S.Rajendra Babu, S.S.M.Quadri, M.B.Shah<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  903 of 1984\n\nPETITIONER:\nV.V.S.SUGARS\n\nRESPONDENT:\nGOVT.OF ANDHRA PRADESH AND ORS.\n\nDATE OF JUDGMENT: 28\/04\/1999\n\nBENCH:\nS.P.BHARUCHA &amp; B.N.KIRPAL &amp; S.RAJENDRA BABU &amp; S.S.M.QUADRI &amp; M.B.SHAH\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>DELIVERED BY:\n<\/p>\n<p>S.P. BHARUCHA, J.\n<\/p>\n<p>BHARUCHA, J.  :\n<\/p>\n<p>      We are concerned with the interpretation of Section 21<br \/>\nof  the\t Andhra Pradesh Sugarcane (Regulation of Supply\t and<br \/>\nPurchase)  Act,\t 1961,\tas  amended  by\t Act  25  of   1976.<br \/>\nPrincipally,   the   provisions\t to  be\t  dealt\t  with\t are<br \/>\nsub-sections 3D, 4 and 5 of Section 21 which read thus:\n<\/p>\n<p>      (3-D) In relation to the tax levied under sub-section<br \/>\n(1)  and in respect of purchase of sugarcane on or after the<br \/>\ndate of commencement as aforesaid :-\n<\/p>\n<p>      (a)  Sub-sections (4) and (5) shall not apply, and the<br \/>\ntax shall be deemed due date of purchase of sugarcane or the<br \/>\ndate of commencement as aforesaid, whichever is later,<\/p>\n<p>      (b)   Sub-section\t  (3-C)\t shall\t  apply\t  with\t the<br \/>\nmodification that where the assessing authority is satisfied<br \/>\nthat  the Occupier of a factory or Owner of Khandasari\tunit<br \/>\nhas   removed\tor  cause  to  be  removed  any\t  sugar\t  in<br \/>\ncontravention of the provision of this section or has failed<br \/>\nto  account  fully for the sugar produced in the factory  or<br \/>\nKhandasari  unit or deposited by him under the provision  to<br \/>\nsub-section  (3), the person liable to pay the tax shall  in<br \/>\naddition  to  the  amount payable under sub-section  (3)  in<br \/>\nrespect\t of the quantity of sugar so removed or caused to be<br \/>\nremoved\t or unaccounted for, be also liable to pay by way of<br \/>\npenalty\t a further sum not exceeding one hundred percent  of<br \/>\nthe sum so payable;\n<\/p>\n<p>      (c) The provisions of the sub-section shall be without<br \/>\nprejudice to the provisions of sub-section (3-C).\n<\/p>\n<p>      (4)  The\ttax payable under sub-section (1)  shall  be<br \/>\nlevied\tand  collected from the Occupier of the factory\t or<br \/>\nOwner  of  the Khandasari unit in such manner and  by  such<br \/>\nauthority as may be prescribed.\n<\/p>\n<p>      (5)  Arrears of tax shall carry interest at such\trate<br \/>\nas may be prescribed,<\/p>\n<p>      The  question  is\t whether,  subsequent  to  the\tsaid<br \/>\nprovisions  as\tamended,  any interest could  be  levied  on<br \/>\narrears\t of tax under sub-rule (4) of Rule 45 of the  Andhra<br \/>\nPradesh\t Sugarcane (Regulation of Supply &amp; Purchase)  Rules,<br \/>\n1961.  Rule 45, so far as it is relevant, reads thus :\n<\/p>\n<p>      45(3)  Any  amount of tax still remaining unpaid,\t as<br \/>\nfinally arrived at, at the end of the crushing season on the<br \/>\nrevised assessment of tax worked out and communicated by the<br \/>\nassessing  authority under sub-section (3-B) of Section\t 21,<br \/>\nshall  be treated as arrear under sub-section (5) of Section<br \/>\n21 of the Act.\n<\/p>\n<p>      (4)  Such arrears shall carry interest at the rate  of<br \/>\n16  percent  per annum from the date following the  date  of<br \/>\nclosure of crushing till the amount is finally paid.\n<\/p>\n<p>      The  argument  on behalf of the appellants is that  by<br \/>\nreason\tof  clause (a) of sub-section 3D of Section  21,  as<br \/>\namended,  sub-sections (4) &amp; (5) thereof are not to apply in<br \/>\nrespect\t of purchases of sugarcane made on or after the date<br \/>\nof  the\t commencement  of the Amending Act, which  was\t29th<br \/>\nDecember,  1975;  that sub-section (5) of Section 21 was the<br \/>\nprovision  that required the payment of interest on  arrears<br \/>\nof  tax;  and that, having regard to the inapplicability  of<br \/>\nthat provision for the relevant period, no interest could be<br \/>\nlevied.\t The High Court in the principal judgment, which was<br \/>\nfollowed  in  the subsequent orders, took the view that\t the<br \/>\nscope  of  sub-section 3D of Section 21 and its\t application<br \/>\nwas  restricted to the crushing season 1975-76 during  which<br \/>\nthe Amending Act had come into force.\n<\/p>\n<p>      The  said Act is a taxing statute and a taxing statute<br \/>\nmust  be  interpreted as it reads, with no additions and  no<br \/>\nsubtractions,  on  the ground of legislative  intendment  or<br \/>\notherwise.\n<\/p>\n<p>      On the plain wording of clause (a) of sub-section (3D)<br \/>\nof Section 21 of the Act as amended, we find it difficult to<br \/>\nagree  with the High Court.  The provisions thereof say that<br \/>\nsub-section  (5)  shall not apply in relation to tax  levied<br \/>\nunder  sub-section  (1)\t of  Section   21  on  purchase\t  of<br \/>\nsugarcane.   The  provisions came into force on the date  of<br \/>\nthe  commencement  of the Amending Act.\t The provisions\t are<br \/>\nopen  ended and are intended to apply upon the\tcommencement<br \/>\nof the Amending Act with no limitation in time.\n<\/p>\n<p>      This  Court in <a href=\"\/doc\/1854165\/\">India Carbon Limited &amp; Ors.  vs.  State<br \/>\nof  Assam<\/a>  (1997 (6) SCC 479) has held, after analysing\t the<br \/>\nConstitution  Bench  judgment  in J.K.\tSynthetic  vs.\t CTO<br \/>\n(1994  (4) SCC 276), that interest can be levied and charged<br \/>\non  delayed  payment of tax only if the statute that  levies<br \/>\nand  charges  the tax makes a substantive provision in\tthis<br \/>\nbehalf.\t There being no substantive provision in the Act for<br \/>\nthe  levy  of  interest on arrears of tax  that\t applied  to<br \/>\npurchases  of  sugarcane  made\tsubsequent to  the  date  of<br \/>\ncommencement  of the Amending Act, no interest thereon could<br \/>\nbe  so levied, based on the application of the said Rule  45<br \/>\nor otherwise.\n<\/p>\n<p>      The  appeals  are allowed.  The judgments\t and  orders<br \/>\nunder appeal are set aside.\n<\/p>\n<p>      This  Court, by order dated 23rd Novemeber, 1983,\t had<br \/>\nrefused stay of the judgment and orders under appeal and had<br \/>\ndirected  that,\t in the event the appeals succeeded and\t the<br \/>\nrespondents were held liable to refund the amounts recovered<br \/>\non  account of refusal of stay, the entire amounts should be<br \/>\nrefunded within three months from the date of the order with<br \/>\n18%  interest from the date of the payment till the  amounts<br \/>\nwere   refunded.    The\t appeals   having   succeeded,\t the<br \/>\nrespondents  shall  refund the amounts that  the  appellants<br \/>\nhave  paid  within three months from today with interest  at<br \/>\nthe rate<br \/>\n      of  18%  per annum from the date of payment  till\t the<br \/>\nrefund is made.\t No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India V.V.S.Sugars vs Govt.Of Andhra Pradesh And Ors on 28 April, 1999 Author: S Bharucha Bench: S.P.Bharucha, B.N.Kirpal, S.Rajendra Babu, S.S.M.Quadri, M.B.Shah CASE NO.: Appeal (civil) 903 of 1984 PETITIONER: V.V.S.SUGARS RESPONDENT: GOVT.OF ANDHRA PRADESH AND ORS. DATE OF JUDGMENT: 28\/04\/1999 BENCH: S.P.BHARUCHA &amp; B.N.KIRPAL &amp; S.RAJENDRA BABU &amp; S.S.M.QUADRI &amp; M.B.SHAH [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-175655","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V.V.S.Sugars vs Govt.Of Andhra Pradesh And Ors on 28 April, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/v-v-s-sugars-vs-govt-of-andhra-pradesh-and-ors-on-28-april-1999\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V.V.S.Sugars vs Govt.Of Andhra Pradesh And Ors on 28 April, 1999 - Free Judgements of Supreme Court &amp; 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