कर अधिनियम के अपरिहार्य प्राविधान Essential Provisions of A Tax Law

मित्रो !

      भारत के संविधान का अनछेद 265 व्यवस्था करता है कि "No tax shall be levied or collected except by authority of law". यहां पर आपके सामने मैं अपने विचार इस पर रख रहा हूँ कि कर की उगाही से सम्बंधित क़ानून में किन प्राविधानों का अनिवार्य रूप से होना आवश्यक है।

      माननीय उच्चतम न्यायालय ने सर्वश्री भवानी कॉटन मिल्स लिमिटेड वनाम पंजाब राज्य एवं अन्य, निर्णय दिनांक 10 अप्रैल 1967, में अपने द्वारा पूर्व के कुछ अन्य मामलों में दिए गए निर्णयों का उल्लेख करते हुए निम्न लिखित मत व्यक्त किया है :

'This Court, after referring to the observations made earlier in Messrs. Chatturam Horilram Ltd. v. Commissioner of Income Tax, Bihar & (1) [1957] S.C.R. 837 Orissa(1), regarding the three stages in the imposition of tax, being the declaration of liability, assessment, and recovery, said, at p. 852 :'

"If there is a liability to tax, imposed under the terms of the taxing statute, then follow the provisions in regard to the assessment of such liability. If there is no liability to tax there cannot be any assessment either. Sales or purchases in respect of which there is no liability to tax imposed by the statute cannot at all be included in the calculation of turnover for the purpose of assessment and the exact sum which the dealer is liable to pay must be ascertained without any reference whatever to the same.

            There is a broad distinction between the provisions contained in the statute in regard to the exemptions of tax or refund or rebate of tax on the one hand and in regard to the non-liability to tax or non-imposition of tax on the other. In the former case, but for the provisions as regards the exemptions or refund or rebate of tax, the sales or purchases would have to be included in the gross turnover of the dealer because they are prima facie liable to tax and the only thing which the dealer is entitled to in respect thereof is the deduction from the gross turnover in order to arrive at the net turnover on which the tax can be imposed. In the latter case, the sales or purchases are exempted from taxation altogether. The Legislature cannot enact a law imposing or authorising the imposition of a tax thereupon as they are not liable to any such imposition of tax. If they are thus not liable to tax, no tax can be levied or imposed on them and they do not come within the purview of the Act at all. The very fact of their nonliability to tax is sufficient to exclude them from the calculation of the gross turnover as well as the net turnover on which sales tax can be levied or imposed."

इस प्रकार हम देखते हैं कि कर अधिनियम में निम्नलिखित तीन प्राविधानों का होना आवश्यक है:

1. the declaration of tax liability,

2. tax assessment, and

3. tax recovery.

      यदिं किसी कर अधिनियम में इन तीनो में से कोई एक भी प्राविधान उपलब्ध नहीं है तब वह कर उद्ग्रहण का अधिनियम पूर्ण नहीं है। ऐसे में यह भी विचारणीय हो जाता है कि इन तीनों प्राविधानों के किये जाने के बाद बसूली गयी कर की राशि बापस (Refund) करने का प्राविधान कर दिया जाय तब क्या ऐसा "tax levy" का क़ानून वैध क़ानून होगा?

      सर्वश्री भवानी कॉटन मिल्स लिमिटेड वनाम पंजाब राज्य एवं अन्य, निर्णय में माननीय उच्चतम न्यायालय ने निम्नलिखित व्यवस्था दी है:

            "If a person is not liable for payment of tax at all, at any time, the collection of a tax from him, with a possible contingency of refund at a later stage, will not make the original levy valid; because, if particular sales or purchase are exempt from taxation altogether, they can never be taken into account, at any stage, for the purpose of calculating or arriving at the taxable turnover and for levying tax."