Court on Suo Motu V. T. T. Dorjee, Commissioner / Secretary, finance Department and Ors.

Cont. Cas(C)/3/2005

AI Insights

In the case of Jalaram Lottery Agency and Anr. Vs. State of Sikkim, the petitioners challenged the validity of the Sikkim Sales Tax (Amendment) Act, 2005, which was published during the pendency of their writ petition before the High Court of Sikkim. The act amended Section 5 of the Sikkim Sales Tax Act, 1983, specifically concerning the taxation of lottery tickets. The publication of this amendment while the case was still under consideration by the court led to allegations of contempt against the officials responsible for the publication, particularly Shri R.K. Purkayastha. The court's action was based on the principle that once a matter is sub-judice, no party should alter the legal status or provisions concerning the subject matter of the dispute without the court's permission.

• Counselvise Citation: [2005] 140 COUNSELVISE.COM (IT) 725752 (HC-SIKKIM)
• Appeal Type: Others
• Pronouncement Date: 26-09-2005
• Assessment Year: misc
• Other Referred Cases: Jalaram Lottery Agency and Anr. Vs. State of Sikkim and two others
• Laws Referred To: Sikkim Sales Tax Act, 1983, Contempt of Court Act, 1971
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: J B PRADHAN
• Keywords: Contempt of court; Sikkim Sales Tax (Amendment) Act, 2005; Suo Moto Contempt
• Section: 5; 5A

Judgement Text

"f> .f-=Fl,---` IN THE HIGH COURT OF SIKKIM GANGTOK Coiitcmpt Ci`sc (C). CAsll NO 3 0F 2005 Court on Suo Muto ^ho.3?uJ|ng ou \"`q`05r To Shri R.K. Purkayastha, Legal Remcmbrancer-cum-Secretary, Law Department, Government of Sikkim, G`1ngtok. WHEREAS it appears that you by your acts, conduct and writings committed contempt of Coiii.t in the facts and circumstances stated liereinbelow:- ``';. ^ In Writ Petition No.23 of 2005, Jalaram Lottery Agency and Anr. Vs. State of Sikkim and two others, the petitioners questioned the validity of the impugned d^PftificationNo.1/LD/P/2005dated04/04/2005pertaiiiingtotheamendmentofsection5 ''of the Sikkim Sales Tax Act,1983. When the matter is sub-judice before this Court and wlien the arguments were heard and judgment/order was reserved, you publislied the Sikkim Sales Tax (Amendmeiit) Act, 2005 in the Silckim Goverirment Gazette on 20/09/2005. This fact came to tlle light of this Registry when the Government Advocate, Shri J.B. Pradhan filed an additional affidavit in connection with the above pendiiig case. The aforesaid Ainendment is enclosed as annexure A. YOU Sliri R.K. Purkayastha, Legal Reinemt)rancer-cum-Secretary, Law Depai.tment, Govei.nment ofsikkiin, Gangtok dre hereby required to appear in person and show cause before the High Court of Sikfkim at Gangtok on the 26th of :i!,;ki,: Septeiiiber, 2005 at 10.30 A.M. why a contempt of co roceedings as required under tlie Contem|)i of Court Act, 1971 should not be initiated or why such other appropriate order(s) be not passed against you for contempt of the High Court of Sikkim. You shall attend the Court in person on 26t'' of September, 2005 at 10.30 A.M. and shall contiiiue to attend the court on all dates tliereafter, to wliich the case may stand adjourned until final orders is passed. Hei.ein fail not. Given under my liand and the seal of the Court, this the 24''' of Sol)tembcr, 2005. Iicl: As above •f€::-:i?-i.:-i-:-t--,::.:I:---i,--::--- 2005:SHC:55 L= GOVEF3NMENT slKKIM EXTRAORDINARY AUTHORITY PUBLISHED Tuesda BY Both Se tember, s'KKIM GOVEF]NMENT OF GAZETTE frytx: fl' LAW DEPAF`TMENT GANGTOK Dated:2o/9ra005 No: 3/LD/2005 NOTIFICATION ThefollowingActoftheSikkimLegislativeAssemblyhawingreceivedtheassentOftheGovernoron7th September,2005isherebypublishedtorgonoralintormatlon:- THESIKKIMSALESTAX(AMENDMENT)ACT,2005 (ACTNO.110F2005) AN ACT ;':.±j=i'JihertoamendtheslkkimsalesTaxAct,1983. I _.. . I __ ,-_ ,I-_ I Iurther to amend the oIKI`Iili oalco , a^ , ,.`, . .__, BeltenactedbytheLegislatureofSikkimin`heFif`y-sixthyearottheRepublicoflndiaastollows.- ` :::rt=:::::'aemx;en:` 1 ((12)) |t:£::e;:dd:mta:ynt:):A;:;':e,:ot:h,es:::,k:msa'esTax commencement ;; .,iiingjnlcL£±L°. Substltutlonotsection5A 2. Inthe slkkim salesTaxAct,1983, (hereinafterreterredto asthesaidAct)tortheexistingsection5A,the following shall be substituted. namely: - \"5A (1 ) (2) Evorydealerdealinginlotteryticketswhohasbeen registeredonapplieationmadeunderSikkimSalesTexAct.1983, torsolongashisregistrationremainsintorce,islia6letopay tax under this Act. Levy and I.ates on sale Of tickets: - Thetaxpayablebyadealeronsaleotlotterytickets.who isliablotopaytaxunderthissectiononhi§taxableturnover 2005:SHC:55 lnsertlon of new Item in Schedule 11 Flepeal and Savings _ ,.1¢` : ' a days f rom the last day of the end of each quarter along with the proof of payment of tax, in such form and manner as may be prescribed.\" 3. In the said Act, in schedule H, afterserial number200, the following serial number shall be added, namely, - \"201 Lotte ry tickets 2o°/a.\" 4. (1) ThesikkimsalesTax (Amendment)Ordinance. 2005 (Ordinance No. 1 of 2005) is hereby repealed. (2) Notwithstanding such repeal, anything done orany action taken in exoi.cise of the powers conferred by or under that Ordinance shall bo deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act was in force on the day on which such things was done or such action was taken. BY ORDEf]. F]. K. PUF]KAYASTHA, SSJS Legal F]emembrancer-cum-Secretary Law Government of Sikkim, Gangtok Flle No. 16 (82)LD/2005 S.a.P.G . -9/Gazette/150 Nosmt:-20.9.2005. 2005:SHC:55 GOVEF3NMENT SIKKIM EXTRAORDINARY PUBLISHED BY AUTHOF]lTY tok Tuesda 20th Se No: 3/LD/2005 tember, 2005 GAZETTE GOVEF]NMENTOFSIKKIM LAW DEPAFtTMENT GANGTOK Dated:20/9re005 NOTIFICATION ThefollowingActoftheSikkimLegislativeAssemblyhavingreceivedtheassentoftheGovernoron7th September, 2005 is hereby published for general information:- THE SIKKIM SALES TAX (AMENDMENT) ACT, 2005 (ACT NO. 11 0F 2005) AN ACIT + further to amend the sikkim sales Tax Act,1983. Be it enacted by the Legislature of Slkklm ln the Flfty-slxth year of the Plepubllc of India as follows: - Shorttitle,extent 1. (1) ThisActmaybecalledthesikkim salesTax and (Amendment) Act, 2005. commencement (2) lt extendsto the whole of sikklm. (3) lt shall come into force at once. Substltutlon ot sectlon 5A 2. In the sikkim sales Tax Act,1983, (hereinafter referred to as the said Act) for the existing section 5A, the {ollowing shall be substituted, namely: - \"5A(1) Everydealerdealing in lotteryticketswhohasbeen r€)gisteredonapplicationmadeunderSikkimSalesTaxAct,1983, for so long as his registration remains in force, is liable to pay tax under this Act. (2) Levy and rates on sale of tickets: - The tax payable by a dealer on sale of lottery lickets, who is liable to pay tax under this section on his taxable turnover iE= 2005:SHC:55 /,-. Insertion of new item in Schedule 11 Flepeal and Savings days from the last day of the end of each quarter along with the proof of payment of tax, in such form and manner as may be prescribed.\" 3. In the sajdAct, in schedule ll, afterserial number200, the following serial number shall be added, namely, - \"201 Lottery tickets 2oo/o.\" 4. (1) Thesikkim salesTax (Amendment)Ordinance,2005 (Ordinance No. 1 of 2005) i§ hereby repealed. (2) Notwithstanding such repeal, anything done orany action taken in exercise of the powers conferred by or under that Ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act was in force on the day on which such things was done or such action was taken. 13YOF]DEF]. F`. K. PUF!KAYASTHA, SSJS Legal F)emembrancer-cum-Secretary Law Government of Sikkim, Gangtok Fllo No.16 (82)LD/2005 S.G. P.G. -9lGazette/150 Nos/Dt:-20.9.2005. 2005:SHC:55 In Writ Petition No. 23 of 2005, Jalaram Lottery Agency and anr. Vs. State of Sikkim and two others, the petitioners questioned the validity of the impugned notification No. 1thDm/2005 dated 4.4.2005 pertaining to the amendment of Section 5 of the Sikkim Sales Tax Act,1983 when the matter is sub-judice before this Court. While the matter is pending before this Court and when the argument was heard and reserved for judgment/order, the respondent authority published the Sikkim Sales Tax (Amendment) Act, 2005 and Sikkim Sales Tax (Amendment) Rules, 2005 in the Sikkim Government Gazetted on 20.9.2005 and 21.9.2005 respectively. This fact came to the light of this Registry when the Goverrmient Advocate, Shri J.B. Pradhan filed an additional affidavit today in connection with the above pending case. The additional affidavits are annexures No. R.5 and R.6 and have been placed before the Hon'ble Shri Justice N.S. Singh, Acting Chief Justice for information. As directed by His Lordship the matter shall be treated as suo motu contempt of the court against the concerned authority namely, Shri T.T. Dorjee, Commissioner/Secretary, Finance Department, Government of Sikkim and Shri R.K. Purkyasthan, Legal Remembrancer-cum-Secretary, Law Department, Government of Sikkim. The matter is to be listed on 26.9.2005. Submitted please, 2005:SHC:55 EE DISTRICT : GANGTOK (SIKKIM) IN THE HIGH COURT OF SIKKIM AT GANGTOK, EAST SIKKIM ( Constitution Jurisdiction ) WRIT PETITION No. 23 0F 2005 IN THE MATTER OF : M/s Shree Jalaram Lottery Agency & Anr. - Versus- The State of Sikkim & Others. INDEX ......... Petitioners. ......... Respondents. SL.Annexu re : Pa rticulars Pages. No. Additional Affidavit Annexure R-5, Gazette of Sikkim Sales Tax (Amendment)Act, 2005 Armexure R-6 Gazette of Sikkim Sales Tax (Amendment) Rules, 2005 8-12 Dated: The 22nd Sept, 2005 Pradhan GOVERNRENT AD VOCATE COUNSELF FOR TIH RESPONDENTS 2005:SHC:55 t` To DISTRICT : GANGTOK (SIKKIM) IN THE HIGH COURT OF SIKKIM AT GANGTOK, EAST SIKKIM ( Constitution Jurisdiction ) lh7RIT PETITION No. 23 0F 2005 The Hon'ble Shri. N. S. Singh, The Chief Justice (Acting) to the Hon'ble High Court of Sikkim and his Lordship's Companion Justice of the said Hon'ble Court. IN THE MATTER OF :- Additional Affidavit placing on record a copy of the Sikkim Government Gazettee Notification where in a copy of the Sjkk_im_ Sales Tax lip_ep_¢prL.ep~t) Act, 2005 and Sikkim Sales Tax (Amendment) Rules, 2005 were published. AND IN TEE MATTER OF:- 1. M/s shree Jalamram Lottery Agency, 258, Princess street, Wadia Building Mumbal400002, represented by Shri. J. U. Ganatra, Managing Partner of the said Agency. 2. M/s. Shree Jalaram Lottery Eneterprises, represented by its Manager shri. Anup Sadhawani, having its office at Hotel Hungry Jack, Gangtok, Sikkim. 3. Mrs. T. D. Dorjee aged about 47 years old, W/o -Shri. Sonam Doljee, resident of Gangtok, East Sikkim. ............ Petitioners. - Versus - 1. The state of sikkim, through the commissioner of sales Tax, Government of Sikkim, Gangtok-737101. 2. The commissioner/Secretary, Finance Department, Government of sikkim, Tashiling Secretariat, Gangtok-737101, East Sikkim 3. Legal Remembrance-cum-Secretary, Law Department, Government of Ci.lrlri.+-1 T^r`1`i.11.r`/T Can-a-ri-+ /I.-r.nd/`1r 7271 / 1 T=nc.+ Ci.1rlri.in 2005:SHC:55 iiiiiiii ®> -3- ADDITIONAL AFFIDAVIT I, Vidya Subba, W/o-Shri. 0. H. Subba, ag.ed about 43 years, Governmeiit service I)y occupali()n rcsidcnl ol. Gzlligtok, Eiisl Sikkim do herel)y solemnly al`rii.in and stale as follows:- I. That I am the Joint Cominissioner in the Income Tax & CoiT'`mcrcj{il Tax Division of the Finance Dcpartmcnt, Governmclil ()f Sikkim ancl subordiiiatc to Respondents No: 1, 2 & 3. 2. I have bccn duly authorized by the State Rcspondenls lo I.ilc this affidavit. It is submiltcd that Sikkim Sales Tax (Amelidmcnt) Act, 20()5 w:`s published in Sikkim Govcrnmcnt Gazcltc bearing Vol. No: 34_§, dated 2()/9/2005. A copy ol` the said Gazette Notil`ication dalcd 20/9/20()5 is zinncxcd hcrclo and mflrkcd as Annexure R-5. 4. It is further submitted that sikkim sales Tax (Ami`ndmcnl) Rules, 2()()5 was published in Sikkim Government Gazc`tte beariiig Vol. No: 349, dated 21/9/2005. A copy of the said Gazcttc Nolil`iczili()n (I:`lcd 21/9/2005 is anncxcd hcrcto and marked ds Annexure R-6. Th{it the al.orcsaid gazette notifications Anncxure R-5 & R-6 respectively are necessary for, the purpose of the dispos€il ol` the prcscnl writ petition and thcrcforc arc plated on record. DEPONENT 2005:SHC:55 i~ -4- VERIFICATION I llic above named deponent do hereby verify lhat the statements made in paragraph-1 & 2 of this affidavit are true lo my knowledge and lhc rcsl are matters ol` record. Vcrifl.cd on this day 22'Td Scptembcr, 2005 at Galigtok, East Sjkkim. DEPONENT IDENTIFIED BY. (Karma Loday) Starl` Advocate Geiieral's O{.rice h Court of Sikkim, Can 2005:SHC:55 GOVERNMENT © SIKKIM EXTRAORDINARY PUBLISHED BY AUTHORITY Nyvrzxop`€ GAZETTE a-s tok Tu esda 20th Se tember, 2005 No.346 GOVEF]NMENT OF SIKKIM LAW DEPAR\"ENT GArmoK No: 3/LD/2005 Dated:20/9re005 NOTIFICATION The following Act of the Sikkim Legislative Assembly having received the assent of the Governor on 7th September, 2005 is hereby published for general information:- THE SIKKIM SALES TAX (AIVIENDIVIENT) ACT, 2005 (ACT NO. 11 0F 2005) AN ACT further to amend the Sikkim Sales Tax Act, 1983. Be it enacted by the Legislature of Sikkim in the Fifty-sixth year Of the Flepublic Of India as follows: - Shorttltle,extent 1. (1) ThisAct may be called the sikkim salesTax and (Amendment) Act, 2005. commencement (2) lt extends to the whole of sikkim. (3) lt shall come into force at once. Substitutlon ofsectlon 5A 2. In the sikkim sales Tax Act,1983, (hereinafter referred to as the said Act) for the existing section 5A, the following shall be substituted, namely: - \"5A (1 ) Every dealer dealing in lottery tickets who has been registered on application made under Sikkim Sales Tax Act, 1983, for so long as his registration remains in foroe, is liable to pay tax under this Act. (2) Levyand rates on saleoftickets: - The tax payable by a dealer on sale of lottery tickets, who is liable to pay tax under this section on his taxable turnover 2005:SHC:55 t. - + Insertion of new Item ln Schedule 11 Repeal and Savings Ea © days from the last day of the end Of each quarter along with the proof Of payment of tax, in such form and manner as may be prescribed.\" 3. Inthesaid Act, in schedule ll, afterserial number200, the following serial number shall be added, namely, - \"201 Lotte ry tickets 2oo/a.\" 4. (1) ThesikkimsalesTax(Amendment)Ordinance,2005 (Ordinance No.1 of 2005) js hereby repealed. (2) Notwithstanding such repeal, anything done orany action taken in exercise Of the powers conferred by or under that Ordinance shall be deemed to have been done or taken in exeroise of the powers conferred by or under this Act as if this Act was in force on the day on which such things was done or such action was taken. BY ORDEFt. F}. K. PUFtKAYASTHA, SSJS Legs I Remembrancer-cum-Secretary Law Government of Slkklm, Gangtok File No.16 (82)LDreoo5 S.a.P.G. -9lGazetle/150 NoslDt:-20.9.2005. 2005:SHC:55 © SIKKIM ANrvrzy` i: .- (.i GOVERNMENT EXTRAORDINAl]Y PUBLISHED BY AUTHORITY GAZETTE Wednesda 21st September, Gangtok INCOME AND COMIVIERCIAL TAX DIVISION, FINANCE, REVENUE AND EXPENDITUFZE DEPARTMENT GOVERNMENT OF SIKKIIVI NO.115flT&CT Div/loo(33)2002 Dated : 21 .9.2005 NOTIFICATloN ln exercise Of the powers conferred by s,uQisgctign (1 ) of section 28 of the Sikkim Sales Tax Act, 19`?3 the State Government hereby makes the following rules, namely; - Shortli.I/e exlen[ 1. (1) These rules may becalledthe sikkim salesTax (Amendment) Rules,2005. andcommencemenl (2) They shall extend to the whole of sikkim. (3) They shall come into force at once. /nsertl.on ofru/e J2A 2. After rule 12 Of the sikkim salesTax Plules,1983, hereinafter referredto asthe said rules, the following rules shall be inserted, namely; .I, \"12A. (1 ) (a) Every registered dealer liable to pay tax under section 5A of the Act shall furnish to the assessing authority having jurisdiction over his place of business:- (i) statements referred to in clause (a) Of sub-section (4) of section 5A in Form lllA, (ii) quarterly returns referl.ed to in clause (b) of sub-section (4) of section 5A in Form 1118. (b) lf a dealer, having furnished a statementor return discovers any omission, error or wrono statement therein, he may furnish a revised statemeht or revised return duly assigning reasons for such omission or error or wrong statement which necessitated the submission Of revised statement or return, at any time before the said authority passes the order determining the amount of tax or penalty payable by the dealer for the period for which the statement or return, as the case may be, has been furnished. Provided that the assessing authority may refuse to take into consideration the revised statement or return if it is satislied that the original or the revised statement or return was deliberately false and it was furnished with the intent to evade tax. (c) A dealer having more than one place of business for which single registration has been obtained, may file single return covering all such place of business. (d) Every quarterly return or revised return shall be accompanied by acopy ot Challan or Bank Beceipt, as the case may be, as the proof of payment Of tax related to the quarter for which the return or I.evised return is furnished. (e) A leg.istered dealer shall, within thirty days of the grant Of registration or such extended time as the assessing authority may allow for the reasons to be recorded in writing in this behalf, also furnish a return for the period 2005:SHC:55 € Name of the dealer Address SIKKllvI SALES TAX (AMENDMENT) FIULES, 2005 FOFIM ll'A [See rule 12A (1) (a) (I)I Form of Statementmev[sed Statement Sikkim Sales Tax F`egistration No and date Central Sales Tax Plegistration No. and date Date of draw Month Brand name of lottery Total nos. of draw b J Year...... Nos.oftlcketssold Valuepert]cket Totalamountof sales Total I do hereby affirm that the particulars furnished above are true and complete. I undertake to bear the penalty if any discrepancy is detected in the Statement. *Peasons for submission of revised statement:- Signature Name Status S[gnature of the Assessing Author]ty/ authorlsed Off [cer Date of receipt of the Statement *ln case of revised Statement reasons thereof may be stated hero. 3 2005:SHC:55 Name Of dealer Address SIKKIM SALES TAX (AMENDMENT) RULES, 2cO5 FORM Ill C [See role 12A (3)] F`egister Of monthly piirchases (receipts)/stcek and sales (disposals) Sikkim Sales Tax F`egistra(ion No+ and date Central Sales Tax Ftegistration No. and Date Month Opening stock on the 19 day of the month Date Brand Total nos. name of of books lottery purchased (reeeipls) with 1.' and last se,i®l no, of eacll bcok Value per tickct Closing stock on the last day of the month Tota I Total Value of Remarks value of nos. Of total sales pLirchaaes tickets (disposols) Sold SignatL,'®....-.. Status 2005:SHC:55 ` ~T_ ' IN T[-IE I-IIGll COURT OF SIKKIM AT GANGTOK CONTEMPT CASE'(C) CASE No.3 of 2005 COUR.I` ON SUO MU,TO I SI-low CAUSE ON BEHALF OF SHRI R.K.PURKAYASTHA, L.R. -SECRETARY, LAW DEPARTMENT. GOVERNMENT OF KIM TO TIIE NOTICE TO SHOW CAUSE ISSUED BY THE ISTR^R GENERAL, HIGH COURT OF SIKKIM DATED 24.9.2005. , I f / The'i h`imble petition on behalf of Shri R.K.Purkayastha, L.R.-cum-Secretary, Law Department. Government, of Sikkim, Most Respectfull}' Sheweth:- I. That the petitioner has received notice No.3345/HCS dated I 24.9.2005 issued by the Registrar General of this Hon`ble Court directing hiin to appear on 26.9.2005 at 10.30 AM, before this Hon'ble Court qlid to show cause as to why contempt of court pi.oceediiigs iliidi`i. the C`oliteiiipt or Coulls Act,1971 should not be initiated or I why such other appropriate orders be not passed against `him for coiitempt of {lie I-ligh L`ourt of Sikkim. '` ) 2. That at the outset the petitioner tenders unconditional and uiiqualiried aiiologies to the Hon`ble Hig`h Court if by the actioii tliat lias been iiidicated in the n.otice to show cause has, in any manner, iuidei.iiiiiied tlie pi.estige and majesty of tlie Hon'ble High Court. It is siibmitte(I that the p'etitioner holds the Hon'ble liigh Couil and their ' I,ol.ilsliii.s` tl'ii` lloii`l)li` Jii{1gl's in high estccm and I.espccls thc` N9E-Zp,l`s\":,` a,ii(I I\"ijest}. ol` this I loii`ble Court,aiid their Lordsllips. It has I 2005:SHC:55 / i. -+ I+ of,,--:.:::. :;`r ' ( ' _fi [ii`vci. bi`cn his in(cntion to ilidulge in ally deliberate action that may i`Iiit.iiiil to ct]nti`iiipl t7I` tlie I Ion'ble Court. ' 3. .l`hal without mealiing to justify liis action but simply as an cxi)k`iiation` this petitiolier craves lea .l. ortliis Hon`ble Court to place I the following facts:- I (a) The Sikkim Sales Tax (Amendment) Ordinance, 2005 was r)roiiiulgated to amend Secti'on 5A of 'the Sikkim Sales Tax (Amendment) Act, 2003 since it `'as found that the said section 5A in the amended Act ol` 2003 vas found to be illegal ai:td not sustainable ill law. I I I I (b) The` Ordinance of2005 u'as proihulgated on 30`h March, 2005 ' and published on 4.4.2005' vide Notification No.I/LDP/2005 dated 4.4.2005. (c) Since an ordinance has a limited lifespan as provided underthe Constitution, the Sikkiin Sales Tax Bill. 2005 was placed before the Sikkim Legislative Assemb]y`. during its session beginning on 22\"d I August, 2005. The Asselnbly passed the Bill on 23.8.2005'. I 1 (d) 'l.hc l3ill w'as tlierear`el. sent forthe asseht ofH.E. the Governor , by the Sikkim Legislciti 'e Assembly and the Sikkim Legislative B Assembly on receipt of the Act duly assented by H.E. the Governor /' transmitted ;..!`. :..`},;``fi... t to the Law Department for being Dublished in the olTici{`l g.17,cttc vidi. the Sikkiln Legislative Assembl}J letter No.30/SLAS/L&DA/2005-06 dated l9.9.2005J.. In tlie meantime a I-epi.eseiitati 'e of the Income Tax and Commercial Tax Wing of tlie 2005:SHC:55 ..,, g •+ ot ar-. d 3 ' 1..inaiicl` I)i`p£`rtiiii`nt, Government of Sikkim, enquired about the positioti ol` tlii. Act in resr)ect ,.of its publication from the officials of ' the Law Depailinent. The Law Department in its turn considering tlle I.equii.cmelit o/` tlic idipiinistrative Department transmitted it along witli tlie ,Sikkim Value Added Tax (Amendment) Act, 2005 which were ready in all respects, further to the Home 'Departinent, which Department is responsible for the publication of gazette notifications. ' vide the Law Department letter No.924/LD/2005 dated 20.9.2005. Copie.s of the Sikkim Legislative Assembly letter dated 19.9.2005 and tlre Liuv Dci)ai.tmeii lcttel. No.92 4/LD/2005 dated 20.9.2005 are aniiexed herewith alid marked!as Annexures Al ahd A2 respectively. The llome Department in its turn had processed land finally got the + I I Act publ'ished in the official gazette oh' ;20.9.2005. (e) The said represFptative of the Income Tax a'nd commercial Tax I ` .`` .` . Wing ol` the Finance Department, Goveminent of Sikkim further I iiil`ormcd that on 20.9.2005 during the course of hea`riiig of Writ ' Petition`No.23 of 2005 in the matter of M/s Jalaram Lottery Agency - '`'! vs- State of Sikkim and Others, 'aii additional afridavit was filed on belialf of the petitioiier in Paragraph 7 therein th:t during the '.: peiidency of tlie case the impugned Ordinance had been converted ' into an Act and the State Government by issuing the required ! ,,Li;, notilication has notiried aboiit the amendment provisions of Section I 5^ t]f the Act. It 'as rill-tlier indicated`in the said paragraph` tliat the ^meliclmeiit is rellected in riotification dated 12.7.2005 whereby a nei2iJ`,`,,e`-ul-n(,I., thi. l'ic.adilig or Rule 12A is foiind to be insei.ted .I 2005:SHC:55 EI I,.,. + I I intlici`ting £`bttilt lhi` amci`ided section 5A. It was further informed that i iiispiti` o1` m{ikiiig, bc`st c`n.orts by the petit.ioners,` tlie iiotificatioii ' notil`ying the amei+dment of Section 5A as Section 5A( 1 ),(2), (3) and •. (4) could not get hold o'f a' coP} `. It had been stated in the said application that since the subsequent development h'as direct bearing with the issue in the case, the saine is required to be brought on record by filing an additional affidavit or an application with the permission of tlie lion'ble Coun so.that the entire matter can be 'adjudicated upoli ' jiidiciousl,v. It was. therefore, prayed, that the Hon'ble Court be pleased to direct the Stale Go Jernment to make available to the petitioliers a copyiof'the said notification Py which the impugned ' Ordinance had 'oeep converted into ah Act by `bringing in the existing / I Sec[ion5AoftheActintheinterestofjustice. 0 It was also informed that during the course of hearing of the I I WI.it Petition on 20.9.2005 the Hon'ble Coun was pleased to enquire I`i.om the respondents as to whether the Act and the Rules had been piiblished or not. Wlien tlie ansu}er vas given in the negative and after lieai.iiig th? Ilon'ble Court vas pleased to reserve its judgement and I`oul-da}'s vei.e gr- encloslHn!; Ill.riiwill` oi`eL cppy e.icl` or the following Bills wl`icl` I`M a been the Si.kkj.Ill Legisl.iti.ve Asseli`l)ly and duly tissented to lty HI.S tl`q, Goverlior of Sikkin` for further necessary .ic[ion. :]i:: :,:]I: ::::E ::DEtDAriiNt:A;::TDMB:LNLD B:::LN:.:: O:02:5Of2Ous . _ ___ J _ . , , ,. TB::BL =OK.=`3MO===T^iNMENT c^Mes tco=+i6:.{=rA±,-tL^:Buri=Mo==,5` BILL BILL NO. ]3 0F2005. I THE SIKKIM AI'PROI'RI^TION BILL, BILLNO.1'4 0F 2to5. :::.:,[K¥;^Y ;:,P,i:::|AT`°hi BIL\"ILLNO.tl5 oF 2ous. i SIREIM £DUCATJON BJL+ BILL NO. ]6 0F/2t)us. t _ -` -`, ^,. slKKiM p^Nc!I^y,^r (^MENDMENn DILL, DILL NO. „ OF 2005. SIKKIM CIVILCOuRIS(^MENDMEND BILL, BILL NO.190F2005. ( ::K=:#L^c:?^U±P.I..+C;i;;.i.I-::`:I:::o:=LOFN2=. 1 slKKiM sHors AND toMMERclAL esTABLls[iMENTs (AMENDMENT\"ILL, NO.2] OF 2tx)5. SIKK\"MOJO\"VEJJJcus1`AXATION(AMENDMENT)BJLLBJLLNO.ZOF20us EEun=Rlm!EHINEm=,E±]=iEL=ai=_=E=EI!I TI-IE THE L,' THE •A-,i \" THIS BILL I I. TJ-JE alld 12 TllE SIKKIM IJ[GUL^iioNorc^MPLINC(AMENDMENT)BIL\"iLLNO 230F2t 05 I Further,i[m.iybeIIiienlloliedui.ittJieSlkkemRegul.`tlonofTran5fer_ or Lind`l}i.ll, UI.ll No 18 of , ?nnq l`i'.1`--- Govemoi. of , +\" Sjkkin . `' E.\"MERE ` . pe-- `, ,:'`-(--- -fJulJ-,ro` . Yours rji`ci.p.ilsecrel.il.y 2005:SHC:55 "