charging section, namely, Section 38 the
words of which are clear. The subsequent provisions as to assessment and so
on are machinery only. They enable ... machinery for the quantification
of the tax and the levying and collection of the tax so imposed. While
charging provisions are construed strictly, machinery sections
section
(3) of Section 12 of Act, 2007 where liability to tax
alongwith interest is created. It is submitted that
Section ... provision of levy of interest. Referring to Section
40
13 , contention is that Section 13 applies only
machinery provisions of U.P. Value Added
from Section 195(1) . While interpreting a Section one has to
give weightage to every word used in that section.
While interpreting the provisions ... cannot read the charging Sections of that Act de hors the
machinery Sections. The Act is to be read as an integrated
Code.
17. Section
charging sections fix the liability to tax and any violation of
machinery section will not render the assessment order void. Reliance was also
placed
cases."
"27. One important consideration in
construing a machinery section is that it must
be so construed so as to effectuate ... imposed by the charging section and
to make the machinery workable.
However, when the machinery section results
in unintended or harsh consequences which
were
charging Section for
Customs Duty is Section 12 whereas the charging Section
in so far as the Customs Tariff Act is Section 3 . However,
relevant ... Section 28 would be attracted
and once duty is ascertained under Section 28 interest
becomes payable under Section 28AB as the machinery
provisions
section(l) of the said
section, a further sum equal to fifteen per cent. Of the actual cost of any new
machinery or plant (other ... section 33(1) . This additional allowance u/s 32(1) (iia) is made
available as certain percentage of actual cost of new machinery and plant
Explanation IV under
Section 2(33) of the TNVAT Act would stand attracted. Interpreting the word
“whose” occurring in Section ... support of the contention that a machinery section should be
construed as to effectuate charging section, reliance was placed on the
decision in the case
special statute i.e. the FSS
Act is another lacuna.
20. Section 5 of the CrPC also provides that nothing contained in this Code shall ... ingredients of any soft drinks, he
can approach the machinery. Section 40 of FSS Act also enables the purchaser of any article of food
over to wind and solar energy, forest regeneration,
installation of energy-efficient machinery, landfill methane capture, etc.
The Kyoto Protocol commits certain developed countries ... measures to protect the
environment, it is proposed to insert a new section 115BBG to provide
that where the total income of the assessee includes
