{"id":53198,"date":"2008-07-24T00:00:00","date_gmt":"2008-07-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/modern-arecanut-company-vs-state-of-kerala-on-24-july-2008"},"modified":"2019-01-14T18:42:27","modified_gmt":"2019-01-14T13:12:27","slug":"modern-arecanut-company-vs-state-of-kerala-on-24-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/modern-arecanut-company-vs-state-of-kerala-on-24-july-2008","title":{"rendered":"Modern Arecanut Company vs State Of Kerala on 24 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Modern Arecanut Company vs State Of Kerala on 24 July, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 333 of 2004()\n\n\n1. MODERN ARECANUT COMPANY,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA.\n                       ...       Respondent\n\n                For Petitioner  :SRI.N.D.PREMACHANDRAN\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :24\/07\/2008\n\n O R D E R\n               H.L.DATTU, C.J. &amp; A.K.BASHEER, J.\n              ------------------------------------------------------\n                          S.T.Rev.No.333 of 2004\n                  ---------------------------------------------\n                  Dated, this the 24th day of July, 2008\n\n                                  O R D E R\n<\/pre>\n<p>H.L.Dattu, C.J.\n<\/p>\n<p>             The assessee calls in question the correctness or otherwise<\/p>\n<p>of the orders passed by the Tribunal in T.A.No.131 of 2003 dated<\/p>\n<p>30-4-2003.\n<\/p>\n<p>             2. The assessee has framed the following questions of law<\/p>\n<p>for our consideration and decision. They are as under:<\/p>\n<blockquote><p>      a). Whether on the facts and circumstances of the case the<br \/>\n      Tribunal is right in law in the light of the provisions<br \/>\n      contained in Annexure.A notification hold that the assessee<br \/>\n      is not entitled to refund of the tax already paid and if<br \/>\n      wrongly refunded the same can be recovered from the<br \/>\n      petitioner?<\/p>\n<blockquote><p>      b. Whether on the facts and circumstances of the case the<br \/>\n      Tribunal has erred in law in denying to the petitioner the<br \/>\n      benefit of tax reduction granted by Annexure A notification<br \/>\n      for the reason that the assessee has paid the tax at the due<br \/>\n      date from his own pocket without collecting the tax from his<br \/>\n      customers?\n<\/p><\/blockquote>\n<blockquote><p>      c). Whether on the facts and circumstances of the case the<br \/>\n      Tribunal failed to consider the fact that the petitioner has<br \/>\n      not collected any tax and whatever amount paid towards<br \/>\n      tax is from his own pocket and the ban provided in the<br \/>\n      notification is not applicable at all on a time interpretation<br \/>\n      of Annexure A notification?\n<\/p><\/blockquote>\n<p><span class=\"hidden_text\">S.T.Rev.No. 333\/2004                        -2-<\/span><\/p>\n<blockquote><p>      d). Whether on the facts and circumstances of the case, the<br \/>\n      Tribunal is right in law in following the decision of the<br \/>\n      Hon&#8217;ble High Court in W.A.No.49 of 2003, at a time when<br \/>\n      the SLP is pending before the Hon&#8217;ble Supreme Court?\n<\/p><\/blockquote>\n<blockquote><p>             3. In our view, the questions of law framed by the<\/p>\n<p>assessee is no more debatable in view what has been said by a Division<\/p>\n<p>Bench of this Court in the case of Kokkala Arecanut Commission<\/p>\n<p>Agent Association Vs. The Commissioner of Commercial Taxes {2003<\/p>\n<p>(11) KTR 316}. In the said decision this Court has held as under:\n<\/p><\/blockquote>\n<blockquote><p>       &#8221; It is not an incident for the liability to tax that the tax<br \/>\n       should be collected by a dealer. In respect of goods<br \/>\n       which are taxable at the point of first sale in the State by<br \/>\n       a dealer liable to tax under Section 5 by virtue of the<br \/>\n       provision of Section 22 of the Act such dealer can collect<br \/>\n       tax on his sale. Whether the dealer collects tax or not, he<br \/>\n       has to pay tax on his taxable turnover. In the case of a<br \/>\n       dealer, whose transaction is liable to tax only at the last<br \/>\n       point of purchase, there is no question of collection of tax<br \/>\n       by that dealer from anybody on that point. In spite of<br \/>\n       that he has to pay tax on his taxable turn over. So, the<br \/>\n       collection of tax is not relevant, so far as the liability is<br \/>\n       concerned.\n<\/p><\/blockquote>\n<blockquote><p>       The notification is very clear that it clearly provides that<br \/>\n       if the dealer has already paid tax, it shall not be<br \/>\n       refunded. Admittedly the appellants have paid tax on<br \/>\n       their purchase turnover, at the time of issuance of the<br \/>\n       notification, and therefore, in view of this clause, they are<br \/>\n       not entitled to get refund of the excess tax paid. It is a<br \/>\n       well-recognized cannon in the interpretation of statutes<br \/>\n       that the question of interpretation of statute, rule or<br \/>\n       notification arises only when the statutory provision is<\/p>\n<p><span class=\"hidden_text\">S.T.Rev.No. 333\/2004                       -3-<\/span><\/p>\n<p>       ambiguous. The Act in question is a taxing statute and,<br \/>\n       therefore, must be interpreted as it reads, with no<br \/>\n       additions and no subtractions, on the ground of<br \/>\n       legislative intendent or otherwise. The task of the court<br \/>\n       is to construe the provisions of taxing enactments<br \/>\n       according to ordinary and natural meaning of the<br \/>\n       language used and then to apply that meaning to the facts<br \/>\n       of the case and int hat process if the tax-payer is brought<br \/>\n       within the net he is caught, otherwise he has to free&#8221;\n<\/p><\/blockquote>\n<blockquote><p>       The clarification issued by the Commissioner of<br \/>\n       Commercial Taxes, has clearly stated that the intention<br \/>\n       of the notification is very clear that the retrospective<br \/>\n       operation given to the reduction of the rate of tax shall<br \/>\n       not result in any outflow of money from the Government<br \/>\n       exchequer.    It is also stated that if the argument of<br \/>\n       counsel for the appellants that the last paragraph of the<br \/>\n       notification is applicable only in the case of dealers, who<br \/>\n       have collected tax and paid to the Government, is<br \/>\n       accepted, it will lead to discriminating dealers paying tax<br \/>\n       at the point of sales against dealers who are paying tax<br \/>\n       at the point of purchase, attracting article 14 of the<br \/>\n       Constitution of India.\n<\/p><\/blockquote>\n<blockquote><p>       There is no justification for reading the two clauses of the<br \/>\n       last paragraph of the notification in conjunction.        A<br \/>\n       reading of those clauses itself will show that it<br \/>\n       contemplates two different situations. One regarding the<br \/>\n       tax collected, and the other regarding the tax paid.<br \/>\n       Unless we read into the latter clause the word<br \/>\n       &#8220;collected&#8221; occurring in the first clause, the appellants<br \/>\n       cannot succeed in their case. Reading into the latter<br \/>\n       clause the word &#8220;collected&#8221;, when that clause does not<br \/>\n       warrant such an interpretation is not justified.&#8221;<\/p><\/blockquote>\n<\/blockquote>\n<blockquote><p>             4. In view of the declaration of the law made by the<\/p>\n<p>Division Bench of this Court which has become final as far as this Court<\/p>\n<p><span class=\"hidden_text\">S.T.Rev.No. 333\/2004                      -4-<\/span><\/p>\n<p>is concerned, the questions of law framed by the assessee requires to be<\/p>\n<p>answered against the assessee and in favour of the Revenue.\n<\/p><\/blockquote>\n<blockquote><p>             Ordered accordingly.<\/p><\/blockquote>\n<p>                                                   (H.L.DATTU)<br \/>\n                                                  CHIEF JUSTICE<\/p>\n<p>                                                  (A.K.BASHEER)<br \/>\n                                                     JUDGE<\/p>\n<p>MS<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Modern Arecanut Company vs State Of Kerala on 24 July, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 333 of 2004() 1. MODERN ARECANUT COMPANY, &#8230; Petitioner Vs 1. STATE OF KERALA. &#8230; Respondent For Petitioner :SRI.N.D.PREMACHANDRAN For Respondent :GOVERNMENT PLEADER The Hon&#8217;ble the Chief Justice MR.H.L.DATTU The Hon&#8217;ble MR. [&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":[8,21],"tags":[],"class_list":["post-53198","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modern Arecanut Company vs State Of Kerala on 24 July, 2008 - 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\/modern-arecanut-company-vs-state-of-kerala-on-24-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modern Arecanut Company vs State Of Kerala on 24 July, 2008 - Free Judgements of Supreme Court &amp; 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