REHMATH TRADING CO Vs. SALES TAX OFFICER BADAGARA

JUDGEMENT

(1.) THE petitioner challenges Ext. P2, and seeks a declaration that sub-rule (14) of R. 32 or the Kerala General Sales-tax Rules, 1963 ('the Rules'), on the basis of which Ext. P2 was made, and Form 25 prescribed under the said sub-rule, are invalid.

(2.) BY Ext. P2 the Sales-tax Officer, Badagara, the 1st respondent, disallowed the petitioner's claim for exemption from payment of tax under the Kerala General Sales tax Act,1963 (the Act') in respect of sales of tapioca effected by them during the months of July and August 1977. The officer provisionally assessed the petitioner to tax for the said months. The reason for rejecting the claim for exemption is that the petitioner did not satisfy the requirements of R. 32 (14 ).

(3.) S. 13 postulates registration of dealers. It reads: "13. Registration of Dealers (1) Every dealer whose total turnover in any year is not less than twenty-five thousand rupees, shall, and any other dealer may. get himself registered under this Act. (2) Notwithstanding anything contained in sub-section (1), every dealer carrying on business in all or any of the goods mentioned in the First and Second Schedules whose total turnover in respect of those goods in any year is not less than two thousand five hundred rupees shall get himself registered. (3) Notwithstanding anything contained in sub-section (1)or sub-section (2), (i) every casual trader: (iv) every agent of a non-resident dealer; and shall get himself registered under this Act, irrespective of the quantum of his total turnover in such goods. All persons coming within the mandatory portions of S. 13 must register themselves as dealers. The effect of this provision is that, apart from casual traders, whatever be their total turnover, dealers carrying on business in tapioca (which falls within the First Schedule) and having an annual total turnover of not less than Rs. 2500/- must get themselves registered.