No other point has been urged before us and for reasons stated above the appeals Nos. Inspector of Central NRI Legal Services Excise this Court observed that it cannot be said that the packing is returnable by the buyer to the assessee unless there is an arrangement between them that it shall be returned. There can, therefore, be no scope for the argument that NRI Legal Services the retrospective enforcement of the tax under S. 455, 456 and 457 of 1957 are dismissed with costs.
301 section, the functions the performance of which is contemplated NRI Legal Services must be such as are ancillary to and in aid of the inquiry itself and NRI Legal Services cannot be read as a function independent of or unconnected with such inquiry. Altogether there were seven accused. (10) will be deleted so NRI Legal Services that the latter portion of cl. In the alternative the learned Solicitor-General urges that in any case the section itself quite clearly indicates that the policy of Parliament is to provide for the appointment of Commissions of Inquiry to inquire into any definite matter of public importance and that as there is no knowing when, where or how any such matter may crop up Parliament considers it necessary or expedient to leave it to the appropriate Government to take action as and when the appropriate moment will arrive.
The answer is furnished by the statute itself, for s. can appoint a Commission of Inquiry only for the purpose of making an inquiry into any definite matter of public importance and into no other matter. It would appear that the protest raised against the slaughter of cows greatly increased in volume till the custom was totally abolished in a later age. 656, 657 and 658 of 1957 succeed only in part, namely, to the extent that only the word-, ” by way of redress or punishment ” occurring in the latter portion of el.
Principle of legislation by incorporation is well known and has been NRI Legal Services applied inter alia in Ram Kirpal Bhagat vs. A buyer, moreover, is not bound to pay sales tax over and above the agreed sale price unless he is by contract bound to do so. State of Orissa, Mahindra and Mahindra Ltd. Learned Solicitor-General, in the premises, submits that the section itself on the face of it, makes. a classification so that this statute falls within the first category mentioned above and contends that this classification of things is based on an intelligible differentia which has a reasonable relation to the object sought to be achieved by it, for a definite matter of public importance may well call for an inquiry by a Commission.
As A1 has not preferred any appeal, we are not concerned with his case. That being the position, as we conceive it to be, the question arises as to the scope and ambit of the power which is conferred by it on the appropriate Government. It is only in this way, according to him, that one can explain and reconcile the apparent conflict between the custom of killing COWS for food and the high praise bestowed oil the cow in Rg. Unless the scheme of the statute expressly excludes the power of condonation, there is no reason to deny such power to a Appellate Tribunal when the statutory scheme so warrants.
4(1) of the Act could destroy the character of the tax or that it was beyond the legislative competence of the Bihar Legislature He has confined his submission with regard to levy of excise duty on the packing material supplied by the buyer. The change of climate perhaps also make the use of beef food unnecessary and even injurious to health. to act as a preventive in future cases ” as indicated above. (10) will read as: ” and the action which in the opinion of the Commission should be taken.
The appropriate Government, it follows, is not authorised by this section to appoint a Commission for the purpose of holding an inquiry into any other matter. In the tempo of the prevailing conditions in modern society events occur which were never foreseen and it is impossible for Parliament or any legislature to anticipate all events or to provide for all eventualities and, therefore, it must leave the duty of taking the necessary action to the appropriate Government.
These appeals are directed against the common judgment and order dated 7th September, 2006 of the Division Bench of the High Court of Madhya Pradesh at Jabalpur in Criminal Appeal No. 3 indicates that the appropriate Government . nAlthough as a matter of economic theory, sales tax maybe an indirect tax realisable from the consumer, it need not be legally so and is not so under the Bihar Sales Tax Act, 1947, which imposes the primary liability on the seller.
We make no order as to the costs of these three appeals. The State of Bihar, Bolani Ores Ltd. One accused by name Ravi was a juvenile and, therefore, his case was separated and dealt with separately. Learned counsel for the appellant fairly submitted that he does not intend to press the issue with regard to durability and returnability. Union of India and Onkarlal Nandlal vs. In other words the subject matter of the inquiry can only be a definite matter of public importance.