M P KUMARASWAMI RAJA Vs. STATE

JUDGEMENT

(1.) This is a revision against the conviction of the petitioner under Section 15(b), Madras General Sales Tax Act. The facts are set out in the judgment of the lower court and it is unnecessary for me to restate them here. Suffice it to say that in this case, the petitioner has been prosecuted for non-payment of tax provisionally fixed by the Assistant Commercial Tax Officer. The petitioner started his sweetmeat shop on 1-8-1953. The Assistant Commercial Tax Officer visited the shop and it is stated that the petitioner submitted a return in form A-l as required by Rule 6 of the Rules of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939 and on that basis A-2 notice was served on him on 2510- 1953 and for failure to pay the tax for three months, August, September and October, he was prosecuted and convicted.

(2.) This is a case in which the petitioner has been asked to pay the sales tax even before the turnover for the year has been determined under the rules. Mr, Seshadri appearing for the petitioner contends that though under the relevant rules, the petitioner can be asked to pay the lax, the rules themselves are 'ultra vires' of the powers given to the Government under the statute. The Turnover rules are framed under Section 3, Cis. 4 and 5, Madras General Sales Tax Act.

(3.) Section 3(1) says that "subject to the provisions of this Act, (a) every dealer shall pay for each year a lax on his total turnover for such year."