"I apprehended why education is very important nowadays."
Is this sentence correct in grammar?
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"I apprehended why education is very important nowadays."
Is this sentence correct in grammar?
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As a result of the decision of the Bench in Irri Veera Raju's case [1967] 20 S.T.C. 501, 509 the assessments which were being made on the agents on the aggregate of the turnover of the several principals which exceed Rs. 10,000 notwithstanding the fact that the turnover of each of the principals did not exceed Rs. 10,000 were struck down. In order to get over the effect of this decision and to safeguard against any possible evasion by agent-dealers who purport to act on behalf of fictitious principals, Section 11 of the Act was amended so as to make the agent liable in respect of the transactions of several principals whose aggregate turnover exceeded Rs. 10,000 irrespective of the fact that the turnover in respect of each of the principals was less than Rs. 10,000. It is the effect and validity of this section that are now challenged before us.
4. The learned Advocates for the petitioners, Sri Anantha Babu, Sri Venkatappaiah Sastry and Sri Choudary, contend, inter alia, (i) the amendment has not in anyway altered the basis of the decision of the Bench in Irri Veera Raju's case [1967] 20 S.T.C. 501, 509 namely, that on a true construction of the section, the liability of the agent is co-extensive with the liability of the principal, that where he is dealing on behalf of several principals, he is deemed to be as many dealers as there are non-resident prinipals for whom he is dealing, that the vicarious nature of the liability of the agent remains unaffected, and that the basis of his liability, as being only a convenient representative for the assessment, levy and collection of the tax, is unaltered ; (ii) when the agriculturist who sells jaggery, which is an agricultural produce, is himself not liable to be taxed, his agent is sought to be made liable in respect of such transactions, virtually treating the goods as though the agent owns them and sells them. This is giving a go-by to the basic principle of representative character on which the agent's liability can be made to rest ; (iii) if the amended section is so construed as to bring about a change in levying a tax in respect of the turnover of the agents, inconsistent with the vicarious basis, then the levy must be held to be illegal, because (a) Section 11 of the Act by itself does not impose a tax on the turnover, and since it is only a machinery provision it cannot override the provisions of the charging section, which limits the liability for sales tax in respect of general goods on a turnover of Rs. 10,000 or more, and (b) it makes an inroad on the law of contracts, inasmuch as Section 11(2), contrary to the provisions of sections 217 to 233 of the Contract Act, denies the agent the right to reimburse himself from out of the collections or to retain the amounts in his hands towards the principal's liability to him ; (iv) the constitutionality of the amended provision is challenged on the grounds (1) that while the power of the Legislature under entry 54 of List II of the Seventh Schedule to the Constitution of India is to impose taxes on sale or purchase of goods, what is now sought to be accomplished by reason of the amendment is not to impose, levy or collect a tax on the sale or purchase of goods, but on agency contracts, and is, therefore, ultra vires the powers of the State Legislature; (2) even if the Legislature is competent to enact the amended Section 11, it offends Article 14 and Article 19(1 )(g) of the Constitution. It offends Article 14 because it discriminates agent-dealers and other dealers in respect of the same transaction, that is, while the principal who is also a dealer is exempt from tax on a turnover of less than Rs. 10,000 the agent who purports to deal on his behalf in respect of the sale or purchase of the same goods is made liable on the said turnover.
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Answer:
yes there is a some grammar mistakes
Explanation:
I understand why education is important nowadays