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Showing contexts for: lexicon in M/S.Orient Fans vs The State Tax Officer on 8 April, 2022Matching Fragments
https://www.mhc.tn.gov.in/judis W.P.Nos.10118,10132,10122, 10125 & 10129 of 2019
3. Learned Senior Counsel has placed reliance from paragraph Nos.17 to 23 from the said decision which reads as under:-
17. Therefore, the crux and gravamen of cases on hand is the term 'determine' occurring in Section 27(1)(a) of TNVAT Act. For the purpose of ascertaining the meaning of the term 'determine' occurring in Section 27(1)(a) of TNVAT Act, this Court took recourse to P.Ramanatha Aiyar The Law Lexicon - Second Edition. The term 'Determine' in W.P.Nos.20925, 20930, 20932 & 20935 of 2019 P.Ramanatha Aiyar The Law Lexicon- Second Edition reads as follows:
18. A perusal of the above reveals that the most relevant explanation of the term 'determine' in the factual setting and contextual backdrop of cases on hand, is 'proceeded to assess and determine would not lead to different consequences or result'. Interestingly, this explanation in the Law Lexicon has been given by drawing inspiration from Yengar and Sons case being S.T.Officer V. Yengar and Sons reported in AIR 1970 SC 311 in W.P.Nos.20925, 20930, 20932 & 20935 of 2019 311, which has been referred to in the P.Ramanatha Aiyar The Law Lexicon Second Edition.
Therefore, the term 'determine' even as used in the context of fiscal law statute and even in the basis of judgments/case laws pressed into service by learned State Counsel would necessarily mean that the respondent should proceed to assess. What is of importance is proceeding to assess is qua writ petitioner dealer, as alluded to supra. In the considered view of this Court, 'proceeding to assess' qua writ petitioner dealer occurred only on 27.09.2018, when the revisional notice was issued. Therefore, taking the date of revisional notice as the reckoning date, it is clearly after six years from the date of assessment had elapsed. This Court hastens to add that, to test with exactitude, the date of service of revisional notice on writ petitioner is relevant. In cases on hand the exact date of service has not been set out in the case file, but that pales into insignificance as the very date of revisional notice is beyond the period of limitation. Obviously service of a notice on the notice cannot be prior to the date of the notice itself. Wharton's Law Lexicon Fifteenth Edition, with regard to determine reads as follows:
'Determine, that there may be a lis between the parties and they have to be heard before a final conclusion is arrived at by the Managing Director, https://www.mhc.tn.gov.in/judis W.P.Nos.10118,10132,10122, 10125 & 10129 of 2019 S.K.Bhargava Vs. Collector Chandigarh, (1998) 5 SCC 170.
19. Interestingly, P.Ramanatha Aiyar The Law Lexicon- Second Edition and the term 'determine' as occurring therein has been taken recourse to, by a Hon'ble Supreme Court in Ashok Leyland case reported in [2004] 134 STC 473 [Ashok Layland Ltd.