BRILLIANT TRADERS Vs. BOARD OF REVENUE

JUDGEMENT

(1.) In all these three writ petitions, the respective petitioners challenge the, attempt of the Revenue to recover from them amounts on the basis of sub-s.(2) of S.11 of the Travancore - Cochin General Sales Tax Act - Act XI/1125.

(2.) According to the Revenue, notwithstanding the contention raised that the amounts may not have been properly collected by the petitioners from the various parties, nevertheless, in view of the clear provisions of sub-s.(2) of S.11 of the Act, there is liability on the part of these petitioners to pay over the Government all amounts collected by them, if they are in excess of the tax, if any, paid by them.

(3.) As we mentioned at the beginning of this Judgment in the main, the State relies upon the provisions of sub-s.(2) of S.11 of the General Sales Tax Act, 1125.