HVEERABHADRAPPA Vs. COMMISSIONER OF COMMERCIAL TAXES BANGALORE

JUDGEMENT

(1.) The facts of the case are not many and they are undisputed. The petitioner is a commission agent for resident principals in the State. For the year ended 31st March, 1950, he had obtained a commission agency licence under section 11 of the Mysore Sales Tax Act, 1957 (to be hereinafter referred to as the "Act"). In that year, he sold cereals on behalf of different principals the price of which aggregated to Rs. 4,39,251. But the turnover relating to no single principal had exceeded Rs. 7,500. The principals on whose behalf the petitioner effected sales did not obtain licence under section 6 of the Act as their turnover did not exceed the limit of Rs. 7,500.

(2.) For the year in question, the commercial Tax Officer, Davanagere, determined the petitioner's assessable turnover at Rs. 4,39,251 and levied on the petitioner a licence fee of Rs. 660 under section 6 of the Act. The petitioner's appeal in this regard was dismissed by the Deputy Commissioner of Commercial Taxes, Bangalore. His revision petition to the Commissioner of Commercial Taxes, Bangalore, was also not successful. Hence, the has come up to this Court praying that we may be pleased to quash the order of assessment made on him, as according to him, no tax is leviable on him under section 6. We have now to see whether this contention is correct.

(3.) Admittedly the petitioner is a commission agent. The turnover for which he was assessed represents his dealings on behalf of his principals resident in the State. Section 11 says :