SALES TAX OFFICER PONKUNNAM Vs. K I ABRAHAM

JUDGEMENT

(1.) This appeal is brought, by special leave, from the judgment of the High Court of Kerala dated November 29, 1963 in Writ Petition, O. P. No. 2165 of 1962.

(2.) The respondent (hereinafter called the 'assesses') was a dealer in Cocoanut oil business having inter-State sales. For the year 1959-60 the assessee was assessed to sales tax under S. 8 of the Central Sales Tax Act (Act 74 of 1956), hereinafter called the 'Act'. Out of a total turnover of Rs. 2,30,990 and odd determined by the Sales Tax Officer, only a sum of Rs. 1,89,734 and odd was supported by proper declaration Form 'C'. Tax was therefore imposed by the Sales Tax Officer at the rate of 1 per cent on the turnover of Rs. 1,93,346 and at 7 per cent on the balance namely. Rs. 37,645. The assessee did not file the declaration forms on or before the prescribed date, i.e., February 16, l961 but he actually filed the declaration forms on March 8, 1961 before the order of assessment was made, the delay being explained as due to late receipt of the declaration forms from the purchaser in Madras The assessee preferred an appeal to the Appellate Assistant Commissioner but the appeal was dismissed. The assessee took the matter in revision before the Deputy Commissioner of Sales Tax but the revision petition was dismissed. Thereafter, the assessee moved the Kerala High Court for grant of a writ under Article 226 of the Constitution for quashing the orders of the Sales Tax Officer dated June 13, 1961 and the order of the Appellate Assistant Commissioner dated December 13, 1961. By its order dated November 29, 1963, the High Court allowed the writ petition of the assessee and quashed the orders of assessment of sales tax and directed the Sales Tax Officer in make a fresh order of assessment after taking into consideration the declaration forms furnished by the assesses on March 8, 1961.

(3.) Section 8 of the Act, as it stood on the material date was to the following effect:-