Saturday, September 2, 2017

कर भुगतान की कानूनी बाध्यता होती है : There is legal obligation to pay tax

करदाता कर भुगतान के लिए बाध्य होता है
मित्रो !
If any supply of goods or services is leviable to tax, tax payer cannot be given an option for payment of tax levied.
    यदि किसी माल या सेवाओं की सप्लाई पर कर उदग्रहाय (leviable)  है तब करदाता कर की धनराशि का भुगतान करने के लिए बाध्य (under obligation) होता है, उसको यह विकल्प उपलब्ध नहीं होता कि वह कर का भुगतान करे अथवा करे।  क्योंकि -
"It is said that the essence of taxation is compulsion, that is to say, it is imposed under statutory power without the taxpayer’s consent and the payment is enforced by law".
Supreme Court of India
"ऐसा कहा जाता है कि कराधान का सार मजबूरी है, जिसका अर्थ है, यह करदाता की सहमति के बिना वैधानिक शक्ति के तहत लगाया जाता है और भुगतान कानून द्वारा लागू होता है"
     जिस धनराशि के सम्बन्ध में भुगतान करने या न करने का विकल्प उपलब्ध हो वह धनराशि कर की धनराशि नहीं हो सकती।
IGST Act में निम्नलिखित प्राविधानों का अवलोकन करना चाहें।

धारा 5 की उपधारा (1)
Levy and collection.
5. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human
consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent, as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person:
Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 (51 of 1975) on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962 (52 of 1962).
Inter-State Supply
धारा 7 की उपधारा (5)
(5) Supply of goods or services or both,—
(a) when the supplier is located in India and the place of supply is outside India;
(b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or
(c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section,
shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.
(किन्हीं कारणों से मैं यह नहीं मानता कि धारा 7 की विभिन्न उपधाराओं में "inter-State supply" परिभाषित है। सरकार ऐसा मानती है।) 
Zero-rated supply
धारा 16 की उपधारा (3)
(3) A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:—
(a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions,  safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be  prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied,
in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder.
     यहाँ क्लॉज (a) में बिना टैक्स दिए जीरो-रेटेड सप्लाइज करने की बात कही गयी है तथा क्लॉज (b) में टैक्स का भुगतान करने के बाद रिफंड लेने की बात कही गयी है।

     मेरा यह मानना है कि जिन सप्लाइज के सम्बन्ध में धारा 16 की उपधारा (3) बनाई गयी है वे सप्लाइज धारा 16 की उपधारा (1) में ज़ीरो-रेटेड सप्लाइज (Zero-rated supplies) घोषित कर दिए जाने पर सप्लाइज leviable to tax नहीं रह गयीं हैं।


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