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K. Mohamed Elias and Co. and ors. Vs. the State of Madras and anr. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtChennai High Court
Decided On
Case Number Writ Petition Nos. 2599, 2601 and 2752 of 1966 and C.M.Ps. Nos. 16364, 16366, 16368 of 1967 and 117
Judge
Reported in[1969]23STC27(Mad)
AppellantK. Mohamed Elias and Co. and ors.
RespondentThe State of Madras and anr.
Appellant Advocate P.M. Jummakhan, Adv.
Respondent AdvocateThe Assistant Government Pleader
Cases ReferredState of Madras v. N. K. Nataraja Mudaliar
Excerpt:
- - the decision of the supreme court is to the effect that by reason of section 9(3) of the central act, the entire machinery provided in the state act, including the rules, in relation to single point taxation, will apply to central purposes as well......the assessees who are the petitioners, will not be entitled to relief now in respect of the assessment year 1957-58.2. as for the assessment year 1958-59, reliance is placed on khader & co. v. state of madras [1966] 17 s.t.c. 396 and it is contended that in view of it, the petitioners are entitled to succeed. the learned assistant government pleader realises that for the period prior to 1st october, 1958, the contention is correct. he says that for the subsequent period, there is nothing in that decision or the decision of the supreme court in civil appeal no. 763 of 1967 since reported as state of madras v. n. k. nataraja mudaliar [1968] 22 s.t.c. 376, which would entitle the assessees to the reliefs they seek. the decision of the supreme court is to the effect that by reason of.....
Judgment:

Veeraswami, J.

1. These petitions are concerned with the assessment years 1957-58 and 1958-59. As regards the first year, it is not in dispute that in tax revision cases which came up to this Court, the assessees did not succeed. The orders of this Court in those cases are conclusive. It follows, the assessees who are the petitioners, will not be entitled to relief now in respect of the assessment year 1957-58.

2. As for the assessment year 1958-59, reliance is placed on Khader & Co. v. State of Madras [1966] 17 S.T.C. 396 and it is contended that in view of it, the petitioners are entitled to succeed. The learned Assistant Government Pleader realises that for the period prior to 1st October, 1958, the contention is correct. He says that for the subsequent period, there is nothing in that decision or the decision of the Supreme Court in Civil Appeal No. 763 of 1967 Since reported as State of Madras v. N. K. Nataraja Mudaliar [1968] 22 S.T.C. 376, which would entitle the assessees to the reliefs they seek. The decision of the Supreme Court is to the effect that by reason of Section 9(3) of the Central Act, the entire machinery provided in the State Act, including the Rules, in relation to single point taxation, will apply to Central purposes as well. That means, if the single points of charge do not synchronize, i.e., the one contemplated by the Central Act and the other provided in the State Act are not identical, no charge will be attracted and that this will be the case even after the amendment by Act 31 of 1958. The result is, these writ petitions are allowed but only in respect of the assessment year 1958-59. No costs.

3. C.M.Ps. Nos. 16364, 16366 and 16368 of 1967 and 1175 of 1968 ordered.


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