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Sha Vajeshanker Vasudev and Co. and ors. Vs. Commercial Tax Officer, South Kanara, Mangalore and ors. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtKarnataka High Court
Decided On
Case NumberWrit Petition Nos. 4581, 5097 and 5150 of 1969
Judge
Reported in[1970]26STC132(Kar)
ActsCentral Sales Tax Act, 1956; Central Sales Tax (Amendment) Act, 1969
AppellantSha Vajeshanker Vasudev and Co. and ors.
RespondentCommercial Tax Officer, South Kanara, Mangalore and ors.
Appellant AdvocateK. Srinivasan, Adv.
Respondent AdvocateS.R. Rajasekhara Murthy, High Court Government Pleader
Excerpt:
.....to the particular case cannot be considered as substantial question of law. on facts, held, the question of law as framed at the time of admission does not necessarily indicate as to what aspect of legal position has been erroneously or wrongly decided by the lower appellate court and in what manner. further, the right, title and interest over the entire extent of land as pleaded by the plaintiff itself is doubtful and not a thing which is proved. the suit for recovery of possession therefore inevitably fails. .....in inter-state sales were exempted by the first appellate authority in the cases arising under writ petitions nos. 4581 and 5097 of 1969. in the case arising under writ petition no. 5150 of 1969 the sales tax appellate tribunal granted the exemption. after the central sales tax (amendment) act, 1969, came into force the commercial tax officer who is the assessing authority straightway issued notices to the petitioners proposing to make rectifications of the assessment orders under rule 38 bringing to tax the turnovers that were exempted by the appellate authorities. as held by us in several writ petitions, the assessing authority is not competent to make rectification of the assessment orders where the exemptions were granted by the appellate authorities. the proper authority to make.....
Judgment:
ORDER

Govinda Bhat, J.

1. These writ petitions are directed against the notices issued by the Commercial Tax Officer proposing to rectify the orders of assessment under the Central Sales Tax Act, 1956. Following Yaddalam's case ([1965] 16 S.T.C. 231) the sales tax turnover in inter-State sales were exempted by the first appellate authority in the cases arising under Writ Petitions Nos. 4581 and 5097 of 1969. In the case arising under Writ Petition No. 5150 of 1969 the Sales Tax Appellate Tribunal granted the exemption. After the Central Sales Tax (Amendment) Act, 1969, came into force the Commercial Tax Officer who is the assessing authority straightway issued notices to the petitioners proposing to make rectifications of the assessment orders under rule 38 bringing to tax the turnovers that were exempted by the appellate authorities. As held by us in several writ petitions, the assessing authority is not competent to make rectification of the assessment orders where the exemptions were granted by the appellate authorities. The proper authority to make the rectification is the appellate authority. Therefore the impugned notices challenged in these writ petitions are hereby quashed giving liberty to the appellate authorities to make the appropriate rectifications. The petitioners are also at liberty to raise all their objections before the appellate authorities. No costs.

2. Petitions allowed.


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