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Ganesh Traders Vs. State of Mysore and anr. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtKarnataka High Court
Decided On
Case NumberWrit Petition No. 5855 of 1969
Judge
Reported in[1971]28STC145(Kar)
ActsMysore Sales Tax Act, 1957; Mysore Sales Tax Rules, 1957 - Rule 38
AppellantGanesh Traders
RespondentState of Mysore and anr.
Appellant AdvocateS. Varadaraja Thirumale, Adv. for S.G. Sundara Swamy
Respondent AdvocateP.K. Shyamsundar, High Court Government Pleader
Excerpt:
.....prohibit the court from exercising the jurisdiction as contemplated under c.p.c., further, the condition imposed under rule 23 of the rules is in respect of the operation of the account by the depositor and does not prohibit any debtor from obtaining the orders under order 21, rule 46-a c.p.c., it is to be noticed that under section 101(1)(a) of the co-operative societies act itself, any award passed under the provisions of the co-operative societies act is deemed to be a decree of a civil court and can be executed in the same manner as a decree of the court. - therefore, the impugned notice is clearly without jurisdiction......period 1st april, 1968, to 31st march, 1969, the petitioner in his return of turnover under the mysore sales tax act, 1957, claimed exemption on the turnover of rs. 56,875.27 relating to coriander on the ground that coriander comes within the term 'other oil-seeds' as explained in serial no. 5(d) of the fourth schedule of the act, and that the petitioner is not the first purchaser of the said goods. no assessment was made on the return filed by the petitioner for the period 1st april, 1968, to 31st march, 1969. on 22nd september, 1969, the second respondent issued a notice, marked annexure 'i', purporting to be a notice under rule 38 of the mysore sales tax rules, 1957, demanding payment of tax at 3 per cent. on the aforesaid turnover of rs. 56,875.27 holding that coriander is not.....
Judgment:
ORDER

Govinda Bhat, J.

1. The petitioner is a firm carrying on business, inter alia, in coriander. For the period 1st April, 1968, to 31st March, 1969, the petitioner in his return of turnover under the Mysore Sales Tax Act, 1957, claimed exemption on the turnover of Rs. 56,875.27 relating to coriander on the ground that coriander comes within the term 'other oil-seeds' as explained in serial No. 5(d) of the Fourth Schedule of the Act, and that the petitioner is not the first purchaser of the said goods. No assessment was made on the return filed by the petitioner for the period 1st April, 1968, to 31st March, 1969. On 22nd September, 1969, the second respondent issued a notice, marked annexure 'I', purporting to be a notice under rule 38 of the Mysore Sales Tax Rules, 1957, demanding payment of tax at 3 per cent. on the aforesaid turnover of Rs. 56,875.27 holding that coriander is not entitled to exemption. Rule 38 of the Rules could have no application to the facts of the case when no assessment order was made, and the question of rectification of an order does not arise. Therefore, the impugned notice is clearly without jurisdiction. Consequently, it is hereby quashed. No costs.

2. Petition allowed.


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