V ANANTHANARAYANA IYER Vs. STATE OF KERALA

JUDGEMENT

(1.) THE controversy in these petitions relates to the validity of the Kerala Sales Tax (Levy and Validation) Act, 1965. It is common ground that but for that Act no tax is attracted on the purchase of copra and cashewnut kernel during the period from 141958 to 313 1963.

(2.) THE non-liability to tax on the purchase of copra and cashewnut kernel during the period from 1-4-1958 to 31-3-1963 arose as a result of the decisions of this Court in K. A. Karim v. Sales Tax Appellate Tribunal (1963) 14 STC. 36, Poulose Bros. v. State of Kerala, (1963) 14 STC. 40 and K. C. Antony v. Sales Tax Officer, (1964) 15 STC. 620. THE correctness of these decisions is not challenged before us.

(3.) THE attack before us is not so much on the validity of s. 3 as on the validity of S. 4. S. 4 consists of two sub-sections and reads as follows% " (1) Notwithstanding any judgment, decree or order of any court, tribunal or other authority, all taxes levied, assessed or collected or purported to have been levied, assessed or collected under the general Sales Tax Act during the period commencing on and from the 1st day of april, 1958, and ending with the 31st day of March. 1963, on the purchase of copra or cashewnut kernel shall be deemed to have been validly levied, assessed or collected in accordance with law; and accordingly (i) no suit or other proceeding shall be maintained or continued in any court, tribunal or other authority for the refund of any such tax paid under the General Sales Tax Act; (ii) no court shall enforce a decree or order directing the refund of any such tax paid under the General Sales Tax Act; (iii) any such tax assessed under the General Sales Tax act before the 1st day of April, 1963, but not collected, may be recovered in the manner provided under that Act and the rules made thereunder; (iv) any such tax not assessed under the General Sales tax Act before the 1st day of April, 1963, may be assessed within three years of the date of publication of this Act and recovered in the manner provided under the General Sales Tax Act and the rules made thereunder. (2) For the removal of doubts it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person from claiming the refund of any amount paid by him in excess of the amount due from him by way of tax on the purchase of copra or cashew-nut kernel under the general Sales Tax Act. "