MALYALAM PLANTATIONS LTD Vs. COMMISSIONER QUILON MUNICIPALITY

JUDGEMENT

(1.) IN this writ petition Mr. P. K. Kurien, learned counsel for the petitioner company challenges the assessment made to profession tax under the Travancore District Municipalities Act 1116 (Act XXIII of 1116) for the two half-years in 1958-59. The actual order of assessment itself is Ext. E dated 27-4-62.

(2.) BEFORE I advert to the correspondence that passed between the petitioner company and the respondent in these proceedings, namely the Commissioner, Quilon Municipality, before the passing of the order Ext. E, it is necessary to refer to the assessment order made in respect of the identical period by the same assessing authority and which was the subject of attack before me at the instance of the petitioner company in O. P. No. 982 of 1960. It will be seen that the judgment in that writ petition was rendered by me on 31st January 1962. It is also seen that my judgment was under attack before a Division Bench of this court in Writ Appeal No. 84 of 1962; and My Lord the Chief Justice and Madhavan nair, J. , who heard the writ appeal, by their judgment dated 29th August 1963, confirmed my decision in O. P. 982 of 1960. No doubt the judgment in the writ appeal was rendered only on 29th August 1963; and the order of assessment in these proceedings was passed, in pursuance of notice issued as per the direction given by me in O. P. 982/60, before the judgment in the writ appeal itself was rendered by this court.

(3.) IN consequence of the decision rendered by me on 31st january 1962 in O. P. No. 982/60, it is seen that the Commissioner of the Quilon municipality issued the notice Ext. A dated 7th March 1962. IN the said notice, the Commissioner refers to the judgment of this Court in O. P. 982/60; and states that an appeal is being filed from that decision, but subject to that, the Commissioner is bound to start fresh assessment proceedings in compliance with the judgment in O. P. 982/60. The Commissioner also adverts in the notice ext. A, to the actual decision in O. P. 982/60 to the effect that the petitioner company is to be taxed under R. 18 (2) without the proviso thereof. On this basis, the Commissioner makes a request to the petitioner company to furnish him with the figures which would be helpful to fix the aggregate money value of goods purchased or sold by the company or of any other business "transacted by the company within the Municipal area during each half year of 1958-59. " there is also a further statement in Ext. A to the effect that if the petitioner company proposes to take up the position that "it is not transacting any business within the Municipal area", then the company will have to give the aggregate money value of the goods purchased or sold in INdia by the company during the said period, namely 1958-59, with necessary evidence to substantiate the same.