KELAPPAN Vs. STATE OF KERALA

JUDGEMENT

(1.) IN both these writ petitions, the common question that arises for decision is as to whether the amounts of tax, assessed as against these two petitioners, on the basis of the Madras Tobacco (Taxation of Sales and Registration) Act, 1953 (Act IV of 1953), can, after the repeal of that statute, be recovered in the manner provided under S. 6 of the said Act.

(2.) IT will be seen that orders of assessment, making the petitioners liable for tax for the years beginning from 1955-56 and ending with 1957-58, were passed under the Madras Act IV of 1953 referred to above. There is no controversy that under S. 6 of the Madras Act, it is provided that all taxes, fines and other sums payable to the State Government under any of the provisions of the Act, may by recovered as if they were arrears of land revenue. The said Madras Act IV of 1953 was repealed by S. 27 (2) of the General sales Tax Act, 1125. S. 27 of the General Sales Tax Act, 1125, deals with repeal. S. 27 (2), in particular, repeals the Madras Act IV of 1953, "as in force in the Malabar District referred to in sub-section (2) of S. 5 of the states Reorganisation Act, 1956. " There is only a simple provision made under sub-section (2) of S. 27 of the General Sales Tax Act, 1125, to the effect that the particular enactment, namely the Madras Tobacco (Taxation of Sales and registration) Act, 1953 (Act IV of 1953), along with the other enactments mentioned therein, "are hereby repealed". No doubt, there is a proviso to sub-section (2) of S. 27 of the General Sales Tax Act, 1125 which is not material for the present purpose.

(3.) ACCORDING to Mr. Sivaraman Nair, learned counsel for the petitioner, it cannot certainly be stated in this case that any right has been specially conferred on the State Government to recover the tax by virtue of the Madras Act in question under the Revenue Recovery Act Because, according to the learned counsel, the collection of the tax and the manner of the collection enure to the Government by virtue of its being a paramount power, and it is only in cases where particular rights have been conferred by particular statutes that the provisions of the Interpretation and General clauses Act, relied upon by the learned Government Pleader, will apply.