NDLI: State of Gujarat and Anr. Vs. M/s. Saw Pipes Ltd.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Gujarat Sales Tax Act 1969
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Gujarat Sales Tax Act, 1969 (1 of 1970)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Gujarat Sales Tax Act, 1969 – s. 55A, 45, and 47 – Respondent-assessee was engaged in business of executing indivisible works of undertaking contract of coal tar and enamel coating on pipes – Respondent deposited tax at rate of 2%, however, the Assessing Officer (AO) held that the composition amount was not payable at the rate of 2% as deposited but it fell under residuary entry-8 to the notification dated 18.10.1993 – Demand of difference in tax as well as the levy of interest u/s. 47(4A) and penalty u/s. 45(6) of the Act, 1969 was made – By the impugned judgment and order, the High Court has set aside the penalty and interest levied u/s. 45(6) and s. 47(4A) of the Act, 1969 on the ground that the respondent-assessee was under the bonafide opinion and paid tax at 2% and that thereafter, when the enhanced tax as imposed was paid by the assessee, the penalty and interest was not required to be paid by the assessee – Issue before the Supreme Court: Whether while levying penalty and interest leviable u/s 45(6) and s. 47(4A) mens rea on the part of the assessee is required to be considered – Held: The language used in s.45 is precise, plain and unambiguous that the moment any eventuality as mentioned in s. 45(5) occurs, the penalty shall be leviable as mentioned in s. 45(6) – There is no question of considering any mens rea on the part of the assessee – The language employed in a statute is the determinative factor of legislative intent – The Court cannot read anything into a statutory provision which is plain and unambiguous – On strict interpretation of s. 45 and s. 47, the only conclusion would be that the penalty and interest leviable u/ss. 45 and 47(4A) are statutory and mandatory and there is no discretion vested in the Assessing Officer to levy or not to levy the penalty and interest other than as mentioned in s. 45(6) and s. 47 – Judgment of High Court set aside.
Judge	Hon'ble Mr. Justice M.R. Shah
Neutral Citation	2023 INSC 376
Petitioner	State Of Gujarat And Anr.
Respondent	M/s. Saw Pipes Ltd.
SCR	[2023] 6 S.C.R. 479
Judgement Date	2023-04-17
Case Number	3481

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