P K MAMMOO Vs. STATE OF KERALA

JUDGEMENT

(1.) The only question that has been argued before us in these two Tax Revision Cases is regarding the validity of R.17 (3-A) of the Madras General Sales Tax Rules and of R.13 (6) of the Madras General Sales Tax (Turnover and Assessment) Rules The Department and the Sales Tax Appellate Tribunal held that the Rules were good and valid and the assessee has filed these Revisions questioning the correctness of the order of the Tribunal.

(2.) T.R.C. No. 92 of 1959 relates to the assessment year 1952-53. For that year the Deputy Commercial Tax Officer, Kozhikode-II, determined the assessable turnover of the petitioner at Rs. 6,41,162/- and the assessee preferred an appeal to the Commercial Tax Officer, Kozhikode. Pending appeal the Commercial Tax Officer issued a notice to the assessee under R.17 (3-A) of the Madras General Sales Tax Rules proposing to reopen the assessment on the ground that a turnover of Rs. 6,34,785/- had escaped assessment. The assessee objected to this, but the Commercial Tax Officer overruled the objection and held that a turnover of Rs. 6,19,764/- had escaped assessment and therefore he finally determined the turnover of the assessee at Rs. 12,60,926/-. From this order there was an appeal to the Sales Tax Appellate Tribunal, Madras, which directed the Commercial Tax Officer to make further enquiries and submit a report. After the receipt of the report of the Commercial Tax Officer, the Appellate Tribunal considered the appeal and dismissed the same, from which there was a revision, which was transferred to the Kerala High Court on the re-organisation of States The Kerala High Court set aside the order of the Appellate Tribunal and remitted the case for fresh disposal and the present revision is against the order of the Sates Tax Appellate Tribunal passed after the aforesaid remand. The question for consideration, as we have already observed, is regarding the validity of R.17 [3-A] of the Madras General Sales Tax Rules.

(3.) In T.R.C. No. 93 of 1959 the same assessee was assessed for the year 1953-54 by the Deputy Commercial Tax Officer, Kozhikode II on a turnover of Rs.15,60,362/- as against the net turnover of Rs. 5,18,901/- returned by the assessee. Against this order the assessee filed an appeal to the Commercial Tax Officer, Malabar South, Kozhikode, who confirmed the order of assessment. An appeal was preferred to the Sales Tax Appellate Tribunal, Madras and the Tribunal called for a report of the Commercial Tax Officer and on consideration of the report, the Tribunal dismissed the appeal. The assessee filed a Revision Petition to the High Court of Madras, which was transferred to this Court on the formation of the Kerala State. This Court set aside the order of the Appellate Tribunal and remanded the matter for fresh disposal. The present appeal is against the order of the Tribunal passed after remand. The question of law raised before us in this Revision is regarding the validity of R.13 of the Madras General Sales Tax [Turnover and Assessment] Rules.