S KAVALI AND SONS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner-firm is a registered dealer under the Central Sales Tax Act, 1956. They have been assessed to a tax of Rs. 8,926.28 nP. under the Central Sales Tax Act for the period from 12th November, 1958, to 31st October, 1959. The respondent filed an application under section 13(3)(b) of the Mysore Sales Tax Act, 1957, which will be hereinafter referred to as the Act, to recover the amount due from the petitioner. The learned Magistrate overruled the objections filed on behalf of the petitioner and held that he had no jurisdiction to go into the question of the validity of the assessment. He therefore directed the petitioner to pay the tax due by 30th April, 1964, failing which warrant would be issued to recover the tax amount from the petitioner. This revision petition is filed questioning the correctness of the said decision.

(2.) Sri K. Srinivasan, learned counsel on behalf of the petitioner, has contended that section 32 of the Act is not applicable to proceedings taken under the Central Sales Tax Act. He argues that section 9(3) of the Central Sales Tax Act does not attract the application of section 32 of the Mysore Act. His submission is that the validity of the assessment made under the Central Sales Tax Act can be gone into by the court when recovery proceedings are initiated under section 13(3)(b) of the Act.

(3.) It may be mentioned that this ground has not been raised in the revision petition. Section 9(3) of the Central Act clothes the authorities empowered to assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State, to assess, collect and enforce payment of any tax payable by a dealer under the Central Act in the same manner as the tax on the sale or purchase of goods under the general sales tax law of the State is assessed, paid and collected; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State.