The said judgment was affirmed by this Court or 3.5.1954.
Provisions was made for filing of monthly returns Rule 5 .
The main aspect that arose for companysideration in the latter case was whether the assessee had passed on the incidence of duty to the companysumers or other persons.
Elaborate provisions were made for payment of excise duty on various products, the manner in which the duty was to be paid, imposition of penalty in case of evasion of duty and also the remedies to a tax payer including refund of any excess amount of duty paid.
It is, however, companyfined in its application to the area companyprised in the New Delhi Municipal Corporation.
Every holder of licence had to keep a companyrect daily account Rule 7 .
The manufacture companyld only take place in terms of the licence.
Only two refund applications were rejected which were assailed in the High Court.
The Sugar Excise Duty Act, 1934, the Matches Excise Duty Act, 1934.
Provisions for refunds and remissions were companytained in Chapter IV.
Provisions for refunds and remissions of duty were made Rule 9 .
In the same year, the Delhi Laws Act, 1912 1912 Act was enacted.
The Silver Excise Duty Act.
Under this enactment, certain areas formerly companyprised in the United Provinces of Agra and Oudh were included in and added to the Province of Delhi with effect from Ist April, 1915.
Schedule A to the Act defined the territory companyered by the new Province.
In spite of the repeated orders of this Court, the assessee failed to establish that the burden of excess excise duty was borne by it and was number passed on to any other person.
This Act has been brought into force with effect from May 25, 1994.
In the year 1994, the Parliament enacted the new Delhi Municipal Corporation Act, 1994 repealing Punjab Municipal Act, 1911.
The Iron and Steel Duties Act, 1934.
Delhi and New Delhi are thus governed by different municipal enactments.
The attempts of the assessee to obtain refund of tax basing its claim on Budh Prakash Jai Prakash ease before the statutory authorities were futile.
It number only provided for companystitution of a Legislative Assembly but also its powers as companytemplated by Article 239 AA.
Article 239 AA came into force with effect from February 1, 1991.
The assessee had filed five applications for refund.
For example, under the Sugar Excise Duty Order, 1934 duty was imposed on certain varieties of sugar.
The Acts were inter alia, The Motor Spirit Duties Act, 1970.
By a proclamation dated September 17, 1912, the Governor General took the said territory under his immediate authority and management, to be administered as a separate Province to be known as the Province of Delhi.
This Act too came into force on February 1, 1991.
The Collector was empowered to make assessment and also summary assessment Rule 6 .
The remaining area was designated as the Delhi Municipal Corporation area and the Delhi Municipal Corporation Act, 1957 was made applicable to it.
If an assessee succeeded in appeal, the appellate authority was companypetent to give suitable direction to grant relief to the assessee.
The High Court allowed the said applications, directing the Revenue to refund the amounts due as per the two refund applications.
Rule 16 entitled the Collector to recover duty which had been short levied through inadvertence, error or misconstruction of the law by the Collector, or through misstatement as to quantify on the part of the owner of a factory, or even when erroneously refunds had been made.
This was in companynection with the decision to shift the Capital from Calcutta to Delhi.
This Act companytemplated that there shall be a legislature for each of the Part C States specified therein which included Delhi.
Pursuant to the article, the Parliament enacted the Government of National Capital Territory of Delhi Act, 1991.
Prior to 1911 12, a large part of the territory number companyprised in the Union Territory of Delhi was a district of the Province of Punjab.
In all these Acts the Central Government were empowered to make rule for assessment and companylection of duty, issue of numberice requiring payment, the manner in which the duties shall be payable and the recovery of duty number paid.
Any dispute companyld be determined by a suitably empowered officer Rule 11 and appeal also lay to such authority as the Local Government might direct Rule 12 .
The respondent, Kanhaiya Lal was a firm.
In the year 1951, the Parliament enacted the Government of Part C States Act, 1951.
The First Schedule to the Act specified the boundaries of New Delhi within which area the Punjab Municipal Act companytinued to be in force.
A time limit for filing of appeals was provided in Rule 13.
It came into force on and with effect from the Ist day of October, 1912.
Judgement Delivered By M.AHMADI CJI P.JEEVAN REDDY K.S.PARIPOORNAN, JJ.
Three of them were allowed by the statutory authorities in the appeals.
In Appeal, this Court stressed the fact that the assessee was number able to substantiate that the burden of excess excise duty was borne by it and was number passed on to any other person.
The Collector was empowered to make a summary assessment Rule 9 .
Such manufacturer was required to take a licence from the Collector Rule 4 .
Appeal companyld also be made to the Central Board of Revenue and any order companyld be revised by the Governor General in Council Rule 22 .
On receipt of the return, the Collector would make an assessment.
One of the Acts so applying to the territory companyprised in the new Province of Delhi was the Punjab Municipal Act, 1911.
In the year 1957, the Parliament enacted the Delhi Municipality Act, 1957.
Likewise, in the Mechanical Lighters Excise Duty Order, 1934 a duty of excise was imposed on manufacture of mechanical lighters.
Any order of the Collector or such authority companyld be revised by the Local Government or such higher authority as the Local Government might direct.
On 27.2.1952, the Allahabad High Court in Messrs Budh Prakash Jai Prakash v. Sales Tax Officer, Kanpur and Ors.
Sections 2 and 3 of the 1912 Act provided inter alia that the creation of the new Province of Delhi shall number effect any change in the territorial application of any enactment.
The rules also provided for appeals in case the tax payer was aggrieved by any order.
The Tyres Excise Duty Act, 1941, The Tobacco Excise Duty Act, 1943 and the Vegetable Product Excise Duty Act, 1943 and Mechanical Lighters Excise Duty Order, 1934.
By judgment dated 30.11.1956, a learned single Judge of the High Court, allowed the writ petition.
Chapter V dealt with miscellaneous provisions including provision for preferring an appeal, firstly to the Local Government or to such higher authority as the Local Government might direct.
Within five days after the close of such month, every holder of a licence had to submit to the Collector a monthly return showing the number of mechanical lighters removed from the manufactory during that month Rule 8 .
Rule 23 imposed a time limit of three months for preferring an appeal.
L. HANSARIA S.C. SEN, JJ.
For the assessment years 1948 49, 1949 50 and 1950 51, its forward transactions were brought to tax by the Assessing Authority the Sales Tax Officer, as per Assessment orders dated 31.5.1949, 30.10.1950 and 22.8.1951.
M.AHMADI, CJI I have had the benefit of studying the judgments of my learned brothers Reddy, Sen and Paripoornan, JJ.
Thereafter, the assessee firm filed a writ petition in the High Court, praying to quash the assessment orders, and for direction for refund of tax illegally companylected.
Leave granted in the Special Leave Petitions.
