Additions, Deletions – Not Updated
BOARD apparently does not have an updated copy of its own Notifications and Circulars.
By Notification No. 43/2011-CX dated 30.12.2011, Sl. Nos. 34 and 35 were omitted from the Table to Notification No. 2/2011 – Cx dated 01.03.2011.
Now, they are again omitted by Notification No. 19/2012-Cx. How do you omit and omitted entry?
Likewise, in Clause 143(K) of the Finance Bill, 2012, vide sub-clause (ii) a new sub-section (1A) is being introduced in section 73 of the Finance Act, 1994 to provide officers unlimited time to issue statements containing details of tax payable and deeming such statements as notices. This sub-section (1A) was omitted by virtue of section 74(D)(i) of Finance Act, 2011. Ideally, the new sub-section being introduced should have been numbered as sub-section (1B). Now, one may ask what is wrong in bringing in a new sub-section with a same number as that of an earlier omitted sub-section with the same number.
The provisions of sections 6, 6A and 7 of General Clauses Act, 1897 provide the answers for this. Assume for a moment that five years from now, there arises an express requirement to bring in a retrospective amendment to the text of the omitted sub-section (1A). How will that be possible, if in its place, a year from its omission from statute, a new sub-section is introduced with the same number? Then an exercise more complicated in expression than what we have seen in the new Clause (156) of Finance Bill, 2012 (dealt with above) would have to be undertaken in that regard.
Even in the TRU letter in reference to cement, they just copied and pasted last year's excerpts from last year's letter. We are carrying a separate article on this.
Notification No. 7/2012 CENT amends Notification No. 49/2008 – CE; what they wanted to amend was Notification No. 49/2008 CENT!