BIKABHAI PRABHUDAS PAREKH AND COMPANY Vs. COMMERCIAL TAX OFFICER ADDITIONAL CIRCLE SOUTH KANARA MANGALORE

JUDGEMENT

(1.) The petitioner in this writ petition has challenged the assessment order made by the Commercial Tax Officer (Additional Circle) South Kanara, Mangalore, dated 26th June, 1967, in respect of the assessment year 1957-58.

(2.) The petitioner was a registered dealer both under the Mysore Sales Tax Act, 1957, and the Central Sales Tax Act, 1956. For the assessment year 1957-58 the petitioner has submitted his return. The Commercial Tax Officer was of the opinion that the return submitted is not correct and, therefore, issued notice to the petitioner for taking action under section 12(2) of the Mysore Sales Tax Act. The petitioner filed his objections to the said notice on 20th May, 1959. The Commercial Tax Officer thereafter made a final order against the petitioner under section 12(3) of the Act. That order as challenged by the petitioner in Writ Petition No. 439 of 1959 before this court. This court by an order dated 12th December, 1960, set aside the order made by the Commercial Tax Officer under section 12(3) of the Act, and remitted the case to the Commercial Tax Officer with a direction to give reasonable opportunity to the petitioner for placing necessary material and satisfying the officer that the petitioner is not the first dealer in respect of the transactions.

(3.) After several years, a notice was issued by the Commercial Tax Officer on 5th May, 1967, to the petitioner. The petitioner filed his objections to the same and, inter alia, reiterated his assertion that he is not the first dealer and, therefore, not liable to tax. The petitioner further made a specific quest on 20th June, 1967, requesting the Commercial Tax Officer to call for the necessary information from the three dealers specified in the objections as well as the assessment records pertaining to the same which, according to the petitioner, would establish that the petitioner is not the first dealer in respect of the transactions in question. The Commercial Tax Officer did not aid the petitioner by summoning the records of the persons referred to in the quest made by the petitioner on 20th June, 1967. The Commercial Tax Office proceeded to make an order against the petitioner on 26th June, 1967, on the ground that the petitioner has failed to rebut the presumption under section 6-A(2) of the Mysore Sales Tax Act.