ENGLISH ELECTRIC COMPANY OF INDIA LIMITED Vs. JOINT COMMERCIAL TAX OFFICER TAMBARAM ASSESSMENT CIRCLE TAMBARAM MADRAS 45

JUDGEMENT

(1.) THESE two writ petitions have been filed by the assessee under the Tamil Nadu General Sales Tax Act as well as under the Central Sales Tax Act. The prayer in Writ Petition No. 2325 of 1979 is for the issue of a writ of certiorarified mandamus to quash the order dated 6th March, 1979, passed by the 1st respondent, the Joint Commercial Tax Officer, Tambaram Assessment Circle, Tambaram, and to direct him to grant permission to pay tax under the Central Sales Tax Act, 1956.

(2.) THE effect of section 9(2) is that the machinery of provisions of the general sales tax law of a State with regard to assessment including returns, provisional assessment, etc., will automatically be attracted in the matter of assessment under the Central Sales Tax Act : vide Khemka and Co. v. State of Maharashtra. THE State Government has framed the Central Sales Tax (Tamil Nadu) Rules in exercise of the powers conferred on the State by sub-sections (3) and (4) of section 13 of the Central Sales Tax Act. Rule 5(1) of the Central Sales Tax (Tamil Nadu) Rules is as follows :

(3.) IN the circumstances, I quash the impugned order. A writ of mandamus will issue directing the 1st respondent to permit the petitioner to file its returns under the Central sales tax annually. No costs.