M PAIS AND SONS Vs. STATE OF MYSORE

JUDGEMENT

(1.) These are revision petitions under section 23 of the Mysore Sales Tax Act, 1957. They raise an identical question of law for consideration. Therefore, it would be convenient to deal with them together.

(2.) In application under section 23 of the Mysore Sales Tax Act of 1957, the only grounds that the High Court can consider are (1) whether the Appellate Tribunal has failed to decide a question of law of (2) whether it has decided a question of law erroneously. So far as questions of fact are concerned, the findings reached by the Tribunal are final and conclusive. It is not open to this Court to go into their correctness. We shall now examine the contentions advanced in these cases bearing in mind the limitations imposed on this Court by the aforementioned section 23.

(3.) The petitioner in S.T.R.P. No. 15 of 1965 is a "dealer" in Mangalore. He has obtained a registration certificate under the Central Sales Tax Act, 1956, to be hereinafter referred to as the "Act" for his inter-State purchases of tin provisions, patent goods, medicine, tobacco, medicated wines and denatured spirits, cigars and cigarettes. In respect of those goods the Sales Tax Authorities had issued the petitioner during the year 1961-62, the necessary "C" Forms. It appears that the petitioner had used some of those "C" Forms for purchasing in the course of inter-State trade goods not covered by his certificate of registration. Those goods are petromaxes, tapes, toilets, battery cells, glassware, essences etc. The Commercial Tax Officer, Mangalore, on examination of the accounts of the petitioner came to the conclusion at the petitioner had falsely represented to his sellers while purchasing those goods that they were covered by his certificate of registration. Therefore, he proceeded against him under section 10-A of the Act and called upon him to show cause why penalty should not be imposed on him as provided by that section. In response to that show cause notice, the petitioner represented as follows :