K V JOSEPH Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE managing partner of the St. Michael's Oil Mills, Alleppey, has filed this petition for and on behalf of the partnership. THE 1st respondent is the Sales Tax Officer, 2nd Circle, Alleppey, the 2nd respondent, the Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, Trivandrum, the 3rd respondent, the Board of Revenue, Trivandrum, represented by its Secretary, the 4th respondent, the State of Travancore-Cochin represented by the Chief Secretary to Government, Trivandrum, and the 5th respondent, the Tahsildar of Ambalapuzha Taluk.

(2.) THE prayers in the petition are that this Court should : "(1) issue a writ of certiorari or such other directions to the respondents in order to call up the records and proceedings of (1) the 1st respondent's order dated 22nd February, 1954 (Exhibit A), (2) the 2nd respondent's order dated 22nd February, 1954 in Sales Tax Appeal No. 849/52-53 (Exhibit C), (3) the 3rd respondent's order C. Dis. No. 2960/54 dated 17th July, 1954, in Sales Tax Revision Case No. 93/54 (Exhibit E) and (4) the 4th respondent's order No. L. Dis. 14842/56/Fin. dated 23rd May, 1956, to scrutinise them and quash the said order. (2) to issue a writ of prohibition, mandamus or such other directions to respondents 1 and 5 so as to prevent them from taking any coercive steps against the petitioner for realisation of the tax demanded on the basis of Exhibit A, assessment order of the 1st respondent; (3) to restrain the 5th respondent by an injunction from taking any coercive steps under the Revenue Recovery Act against the petitioner for realisation of the tax until the disposal of this original petition; (4) to grant such other reliefs as may be deemed fit and proper in the circumstances of the case."

(3.) RULE 20(1) of the Travancore-Cochin General Sales Tax RULEs, 1950, provides : "Any dealer who manufactures cocoanut/groundunt oil and cake from cocoanut and/or copra or groundnut and/or kernel purchased by him may on application to the assessing authority having jurisdiction over the area in which he caries on his business, be registered as a manufacturer of cocoanut/groundnut oil and cake and a certificate issued in Form VI", and rule 20(2) (omitting the Explanation) : "Every such manufacturer shall be entitled to a deduction under clause (k) of sub-rule (1) of rule 7 equal to the value of the cocoanut and or copra or groundnut and/or kernel purchased and converted by him into oil and cake provided that the amount for which the oil is sold is included in his turnover."