A SUBRAMONIA IYER Vs. STATE

JUDGEMENT

(1.) This is an appeal directed against the order passed by a learned Judge of this Court on O.P. No. 15/1954. In that O.P., the appellant petitioner had prayed for an order quashing the Notification No. SRI-4789/51/A/R.D., dated 18th July 1951 published by Government in exercise of the powers conferred by S.6(1) of the Travancore - Cochin General Sales Tax Act (Act XI of 1125). The effect of this notification was to cancel the earlier notification No. SRI-1643/A/51/R.D., dated 5th February 1951. This was also a notification published under the authority of S.6(1) of the Sales Tax Act. Sub-s. (1) of S.6 empowered Government to make an exemption or reduction in rate in respect of any tax payable under the Act, by publication of a notification to that effect in the Gazette. The sub-section runs as follows:-

(2.) The appellant is a dealer in tobacco and he was liable to pay tax on his turnover, such tax being calculated at the rate fixed by S.3 of the Sales Tax Act which is the taxing section. Sub-s. (1) of S.3 provides that

(3.) That the power conferred on Government by S.6(1) of the Sales Tax Act to make an exemption or reduction in rate in respect of any tax payable under the Act, by publishing a notification to that effect in the Gazette includes the power to revoke or cancel such an exemption or reduction by the issue of a further notification in the Gazette, can admit of no doubt in view of S.20 of the Travancore - Cochin Interpretation and General Clauses Act, 1125. The general provision contained in that section runs as follows:-