NVARADACHAR Vs. COMMISSIONER OF COMMERCIAL TAXES MYSORE

JUDGEMENT

(1.) The petitioner before us was assessed to pay sales tax for the year 1954-55 by the Sales Tax Officer, Mysore. Against the said order of assessment he filed an appeal before the Deputy Commissioner of Sales Tax, Mysore. That appeal was dismissed on 31st January, 1957. Against that order a revision petition was filed before the Mysore Board of Revenue. On 1st October, 1957, Act 25 of 1957 came into force and on 1st December, 1957, Act 24 of 1957 came into force. On 12th October, 1957, the Board of Revenue transferred the said revision petition to the Commissioner of Commercial Taxes. This order of transfer, it should be noted, was made after Act 25 of 1957 but before Act 24 of 1957 came into force. On 2nd April, 1958, this revision petition was dismissed by the Commissioner of Commercial Taxes. The present petition is directed against the said order of dismissal and the ground on which it is founded is that the Commissioner of Commercial Taxes had no jurisdiction to deal with the said revision petition.

(2.) The contention of the petitioner before us rests on the provisions of Act 25 of 1957 and of Act 24 of 1957. In order to appreciate the contention of the petitioner it would be necessary to refer to the material provisions of those two Acts.

(3.) Sub-section (1) of section 40 of Act 25 of 1927 repealed, among others, the Mysore Sales Tax Act, 1948 (Mysore Act 46 of 1948). The said sub-section however contained a proviso which inter alia provides that the said repeal shall not affect any right, privilege, obligation or liability acquired or incurred under the enactments repealed, or any investigation, legal proceedings or remedy in respect of such right, privilege, obligation, liability etc., and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed. Sub-section (2) of section 40 inter alia provides that notwithstanding anything contained in sub-section (1) for the purpose of giving effect to the said proviso, the State Government may by notification make such provision as appears to it to be necessary or expedient for specifying the authority, officer or person who shall be competent to exercise such functions exercisable under any of the repealed enactments or any rules, notifications or orders issued thereunder as may be mentioned in the said notification.