CGOKULCHAND Vs. ASSISTANT COMMERCIAL TAX OFFICER KOLAR CIRCLE

JUDGEMENT

(1.) This civil petition is directed against the provisional assessment made by the Assistant Commercial Tax Officer, Kolar Second Sub-Circle, Kolar District, under the provisions of section 5(8) of the Mysore Sales Tax Act, 1957, for the year 1959-60. The assessee who is the petitioner before us was required by the Commercial Tax Officer to furnish an advance estimate of his turnover for that year, and the estimated turnover furnished by the assessee was Rs. 15,000. The assessee also declared a turnover of Rs. 18,000 for the year 1958-59. After taking into consideration these materials, the Commercial Tax Officer observed as follows :-

(2.) This assessment was obviously made by the assessing authority under the provisions of rule 16(b) of the rules made under the Act. That rule reads :-

(3.) While this is how rule 16(b) reads, section 5(8) of the Act which provides for a provisional assessment reads :-