HARAKCHAND RUGCHAND Vs. STATE OF MYSORE

JUDGEMENT

(1.) In respect of the assessment year 1957-58, the Commercial Tax Officer, Gadag, made an order of assessment by which the turnover of the petitioner relating to the sale of cloth held by him on 14th December, 1957, was also included in the assessment. In Writ Petition No. 1235 of 1962, this Court made an order on 21st August, 1963, setting aside that part of the assessment. That judgment rested on the view that the relevant part of section 5 of the Mysore Sales Tax Act, 1957, did not charge that part of the turnover with sales tax.

(2.) But, by the Mysore Sales Tax (Amendment) Act, 1963 (Mysore Act 9 of 1964) section 5(5A) was amended retrospectively, and in consequence, the turnover which had been included by the Commercial Tax Officer in the order of assessment stood properly included. Section 34 of the amending Act validated the assessments made under the principal Act notwithstanding any judgment, decree or order of any court or tribunal So, the assessment made by the Commercial Tax Officer thus stood retrospectively validated.

(3.) But, mean while on the strength of the order of this Court, in W.P. No 1255 of 1962, the petitioner sought a refund of the tax attributable to the turnover which, in the opinion of this Court, had been wrongly included in the assessment, and that refund was made to him. On the validation of the assessment by Mysore Act 9 of 1964, the Commercial Tax Officer called upon the petitioner to pay back the amount which had been refunded to him, and the petitioner contends that this demand is without competence.