K V KANDASWAMI GOUNDER Vs. STATE OF MADRAS

JUDGEMENT

(1.) THESE three appeals have been filed by the firm of Kandaswami Gounder and Brothers (whom we shall refer to as "assessees"), who have been assessed to sales tax, under section 12-C of the Madras General Sales Tax Act, 1939 against the orders of the Board of Revenue passed under section 12(3) of the said Act. A preliminary objection was taken to the maintainability of these appeals, a matter which we shall consider a little later and in view of this objection, three civil miscellaneous petitions have been filed to convert these appeals into revisions invoking our jurisdiction under Article 227 of the Constitution.

(2.) A few facts are necessary to understand first the preliminary objection to the maintainability of the appeals which we are upholding and also the points that arise for consideration in the revisions under Article 227.

(3.) WHEN the appeals were opened, the learned Assistant Government Pleader raised a preliminary objection to their maintainability based upon the terms of section 12-C(1) of the Madras General Sales Tax Act, 1939. To understand this objection it is necessary to advert to section 12(3) of the Act under which the assessees invoked the revisional jurisdiction of the Board of Revenue. That provision runs thus :