STATE OF MYSORE Vs. MALLICK HASHIM AND CO

JUDGEMENT

(1.) These are appeals by special leave. The first two appeals, namely, Civil Appeals Nos. 2215 and 2216 of 1969 arise from the decision of the Mysore High Court in two Writ Petitions filed by a dealer in hides and skins whereas the third appeal, namely, Civil Appeal No. 2217 of 1969, arises from the judgment of the same Court in a Sales-tax Revision Petition. In all these petitions the only question that arises for decision is whether Rule 39A of the rules framed under the Mysore Sales-tax Act, 1957, is ultra vires the rule making power.

(2.) Section 15 of the Central Sales Tax Act, 1956, provides thus:

(3.) Apparently in exercise of the powers conferred by Section 5 (4) of the Mysore Sales Tax Act, 1957, the Government of Mysore framed Rule 39-A. That Rule reads: