V V JOSEPH Vs. STATE OF KERALA

JUDGEMENT

(1.) This is an appeal by the defendants in O. S. No. 112 of 1958 of the court of the Subordinate Judge of Cochin. They are the legal representatives of one Vakkan who died prior to the institution of the suit on 24-6-1955.

(2.) The suit which has been decreed was for the recovery of the sales tax due from the said Vakkan under the Madras General Sales Tax Act, 1939, for the financial years 1945-46, 1946-47, 1947-48 and 1948-49. The tax due in respect of those four years is Rs. 12,301-4-0, Rs. 18,503-5-0, Rs. 27,858-6-0 and Rs. 2,015-14-3 respectively. The total amounts to Rs. 60,678-13-3, and that is the amount that has been decreed by the Trial Court with future interest at six per cent per annum.

(3.) The sales concerned took place in Fort Cochin. At that time Fort Cochin was in the Province of Madras, one of the Governor's Provinces under S.46 of the Government of India Act, 1935. It became a part of the Part A State of Madras on 26-1-1950 when the Constitution of India came into force, and a part of the State of Kerala on 1-11-1956, the appointed day under the States Reorganisation Act, 1956.