K. S. LODHA, J. - (1.) THE petitioner has challenged the Notification Anx. 2 dated 12. 1. 90, by which Anx. 3 has been amended and has also prayed for certain consequential reliefs.
(2.) I have heard learned counsel for the petitioner as also Mr. Rajesh Balia, appearing for the respondents at some length. The main thrust of the argument of the learned counsel for the petitioner is that by this Notification, the members of the petitioner Sanghathan,who are registered dealers, have been converted in to casual dealers and they have been subjected to pay tax at the time of every transaction. They enter into for sale of their commodities. They are dealers in marble. It has also been urged by the learned counsel for the petitioner that there was no nexus between the alleged prevention of evasation of tax and the notification issued. Certain other arguments have also been raised by him and I shall refer to them a little later. In order to appreciate the contention of the learned counsel for the petitioner, it will be proper to set out the relevant extracts of the notification Anx. 2 as also the original Notification Anx. 3 dated. 20. 5. 86. The original Notification Anx. 3 has been issued in exercise of the powers under sub-sec. (2a) of sec. 7 of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as 'the Act') and it has been directed that the class of dealers specified in column No. 1 of the Schedule appended to the Notification shall pay tax at intervals specified in column No. 2 thereof. In the Schedule, in column No. class of dealers have been mentioned and against it, in column No. 2, intervals, at which the tax is payable have been indicated. There are only two classes of dealers, which have been mentioned as (a) and (b ). Now, by notification dated 12. 1. 90, (Anx. 2) which has also been issued in exercise of the powers under sub-sec. (2a) of sec. 7, an amendment was made in the Schedule appended to the first notification Anx. 3 and a third category of dealers has been introduced as item No. (c) in column No. 1 and in column No. 2, against this class of dealers, it has been mentioned "in respectr of goods mentioned in column No. 1 in accordance with the provisions of Sec. 10a of the Act. " Learned counsel for the petitioner has been at pains to point out the distinction between a registered dealer and a casual dealer. I need not go into that inasmuch as there is no dispute that a casual dealer is something different from a registered dealer and special provision has been made for the casual dealers under sec. l0a of the Act, whereas so far as the registered dealers are concerned, the provisions with regard to submission of return etc. have been provided in sec. 7. Sub-sec. (1) of sec. 7 provides how returns are to be filed and sub-sec. (2) further [provides that every such return shall be accompanied by a treasury receipt or receipt of any bank authorised to receive money on behalf of the Stale Government showing the deposit of the full amount of tax due on the basis of return in the State Government Treasury or bank concerned. Sub-sec. (2-A) of sec. 7, then provides that notwithstanding anything contained in sub-sec. (2), the State Government may by notification in the Official Gazette require any dealer or class of dealers specified therein, to pay tax at intervals shorter than those prescribed under sub-sec. (1 ). In such cases, the tax according to his accounts shall be deposited at the intervals specified in the said Notification in advance of the return and the return shall be accompanied by the treasury receipt, or receipts of any Bank authorised to receive money on behalf of the State Government for the full amount of tax due shown in the return. Thus, sub-sec. (2 A) of Sec. 7 authorises the State Government to prescribe any shorter period other than that specified in sub-sec. (1) of sec. 7 for the payment of tax and it is in pursuance of this sub-sec. (2 A) of sec. 7 that the Notification Anx. 3 and later Anx. 2 have been issued. The question before me precisely is whether by introducing provisions of sec. 10a in column 2 of notification (Anx. 2), the registered dealers have been relegated to the position of casual dealers and whether they have been subjected to certain liabilities, which otherwise they may not have been subjected to. The contention of the learned counsel for the petitioner is that when sec. 10a of the Act has been incorporated in column no. 2 of the notification Anx. 2, the whole sec. 10a will have to be read into this column and all the liabilities or responsibilities, which have been fixed on the casual dealers will, ipso facto, apply to the registered dealers, who deal in the type of business mentioned in column No. 1 at item (c) of the said notification. The short answer of this contention is that the Notification Anx. 2 cannot be read in isolation, but is to be read iffconjutictlon with- or along with the original Notification Anx. 3 and if it is so read, it will clearly appear that these two notifications have been issued only in order to prescribe the intervals, at which the tax is to be paid by the dea- lers concerned. The words in Anx. 3"govt. hereby directs that the class of dealers / specified in column No. l of the Schedule appended hereto shall pay tax at intervals specified in column No. 2 thereof," leave no room for doubt that this notification only prescribes the intervals, at which the taxes have to be paid by the dealers specified in the Notification and by Notification Anx. 2, this very notification has been amended and a class of dealers has been introduced at which the taxes are to be paid by them, has been specified. No doubt, it has been mentioned in this column that in respect of the goods mentioned in column No. , 1 taxes are to be paid in accordance with sec. 10a of the Act. But, this does not mean that the whole of sec. 10a has been incorporated in this column and this incorporation will have to be limited to the purpose for which the original notification Anx. 3 has been issued i. e. S. 10a only, so far as it relates to the intervals for the payment of tax is concerned, will have to be read into this column and nothing more. It has also been clearly admitted by Mr. Balia, appearing for the respondents that the only intention of introducing sec. 10a in column 2 is with regard to the intervals of time and nothing beyond that. It would not, in any way, effect the mode of payments. Thus, if column No. 2 of notification Anx. 2 is interpreted in this light, the further argument of the learned counsel for the petitioner that the petitioners would be subjected to all other liabilities and responsibilities of casual dealers in accordance with sec. 10a, would lose its ground.
(3.) FACED with this situation, learned counsel for the petitioner further urged that as a matter of fact no interval has been provided under sec. 10a for the payment of tax as the tax has to be paid immediately on the sale being effected, as is envisaged by this section and, therefore, by mere reference of sec. 7 (2a), it cannot be said that the notification only provides for intervals shorter than those prescribed in sub-sec. (1) of sec. 7. In this connection, learned counsel drew my attention to the meaning of the term 'interval' in various dictioneries the purport of which appears to be that there must be some period of time interven ng between two events, but he argues, here there is no such intervals at all. I am not impressed by this argument either. When sec. 7 (2a) authorises the State Government to require any dealer or class of dealers to pay tax at intervals shorter than those prescribed in sub-sec. (1), it has also power to cut the interval to nil. Here, the term 'shorter' does not necessarily mean that there must be some gap between the payment of tax and the sale being effected. The liability to tax arises as soon as the sale is completed. It is a different matter when and how the liabi-lityis to be enforced. Reference in this connection may be made to Kalika Veera Redely & Co. vs. State of A. P. (!) and Builders's Association of India vs. Union of India (2 ). There is no dispute before me that the members of the petitioner are liable to pay tax on the sale of their commodities and, therefore, if a convenient mode of realising the tax is being prescribed in the Notification Anx. 2 specially with a view to prevent evasion of tax, the petitioner cannot make a grouse against that. It was, further, contended by the learned counsel for the petitioner that by introducing sec. 10a in column 2 of the Notification (Anx. 2) the State Government has delegated the powers, which it had itself exercised under rule 46 of the Rajasthan Sales Tax Rules to the assessing authority or officer-in-charge of the Check-post because under sub-sec. (1) of sec. 10a, it has been left to the discretion of the assessing authority or the officer-in-charge of the check post to prescribe the manner in which he would like the tax to be deposited In my opinion, when it has already been stated above that the incorporaton of sec 10a in column 2 is only to the extent of intervals, the further question of delegation of any power to the assessing authority or the officer-in-charge of the Check post to prescribe the manner in which the tax has to be deposited, does not arise and the petitioners are free to act in accordance with rule 46, if they so choose and if they want to avail of the facility of depositing the tax at the check post itself, they may avail of that facility also. It has been admitted by Mr Balia that if tax is paid by these dealers in the manner provided under rule 46, no tax will be demanded from them at the Check-post. It was also urged by the learned counsel for the, petitioner that the Check posts are not meant for collection of tax, but they are ereated under sec 22a in order to prevent avoidance or evasion of tax. This contention also cannot be sustained in the circumstances of the case inasmuch as here the check posts are not being used as the tax collecting centres, but only a provision has been made in order to ensure that evasion is prevented by collecting the tax at the time of the sale itself. If tax is also paid by the dealers specified in class (c) of Anx. 3, at the Check-posts, it cannot be said to be contrary to the purpose or intention of sec. 22a. ;