VELU PALANDAR S Vs. DEPUTY CTO

JUDGEMENT

(1.) THE petitioner is a contractor in the Forest Department, Tiruchira-palli. His usual course of business is to purchase casuarina poles from forest coupe, and it is claimed that he sells such poles collected from the coupe as timber without further processing them into casuarina bits. Timber as such is liable to sales tax only at a single point, according to the provisions of the Tamil Nadu General Sales Tax Act. THE petitioner says that when he purchases the goods in auction the sales tax payable is remitted to the forest department and his case, therefore, is that his further dealings in timber cannot attract tax.

(2.) FOR the year 1961-62, the petitioner purchased such casuarina poles and paid sales tax for the relative sale amount to the forest department and he was of the view that the entire transaction was closed by June, 1961. Nearly six years later, the respondent issued a notice stating that the petitioner not having filed a return of his dealings and not having been assessed to tax, was called upon to file such a return or else he would suffer a tax on a, taxable turnover of Rs. 96,375 for the year 1961-62, which turnover was so estimated by the revenue. The petitioner was called upon to submit his objections before 25th March, 1967.

(3.) IN the instant case, therefore, the normal presumption is that the petitioner would be entitled to file his objections on or before 25th March, 1967, itself and therefore there is a violation of the principles of natural justice, in that the petitioner did not have a real opportunity to state his case, as the assessment order was made on that day itself. On this only ground, the rule nisi is made absolute and the writ petition is allowed.