STATE Vs. SAIT NAGJEE PURUSHOTHAM AND CO LTD

JUDGEMENT

(1.) These three appeals are filed by the State against the decrees passed by the learned Subordinate Judge of Kozhikode against the State in O. S. Nos. 1, 2 and 3/1951 on his file.

(2.) The point that arises for decision in all the appeals is common and that is the liability of the plaintiffs for payment of sales tax to the State.

(3.) The plaintiffs and defendant are common in all the three suits the plaintiffs are Messrs. Sait Nagee Purushotham and Company, Limited and defendant in all the suits was the then State of Madras represented by the Collector of Malabar, Kozhikode. As the point involved is very short one, it is unnecessary to go into the details of each of the cases. It is enough to state that the three suits relate to the assessment to sales tax of the plaintiffs for the periods ending 31-3-1945, 31-3-1946, and 31-3-1947. The plaintiff disputed his liability to pay sales tax and has availed himself of all the remedies open to him under the Act. Therefore, the three suits were for a declaration that the various orders, for the several periods, passed by the Deputy Commercial Tax Officer (Kozhikode South), the Commercial Tax Officer (Malabar South), and the Board of Revenue, are unauthorised, illegal and ultra vires and not binding on the plaintiffs and for an injunction restraining the State from collecting the amounts so illegally levied.