SHAH KHIMJI SHAMJI Vs. STATE OF BOMBAY

JUDGEMENT

(1.) THE applicant is the proprietor of a shop going by the name of Popular Provision Stores at Dana Building, Khetvadi Back Road, Bombay. He applied for registration under Section 8 of the Bombay Sales Tax Act and was granted a certificate of registration on 14th December, 1948. The Sales Tax Officer concerned found that his turnover had exceeded Rs. 30,000 in 1946-47. He therefore, fixed his liability for payment of sales tax with effect from 1st June, 1947, and after issuing notice to him in Form No. XIV, assessed the tax payable by him for the period 1st June, 1947, to 13th December, 1948, at Rs. 1,528-11-0 and further imposed on him a penalty of Rs. 137-8-0 under Section 12 (3a) of the Act. The Sales Tax Officer passed order to this effect on 1st May, 1950.

(2.) THE applicant did not appeal against the order of the Sales Tax Officer to the Assistant Commissioner (now Assistant Collector) of Sales Tax under Section 21 of the Bombay Sales Tax Act, which as it then stood, would have required the payment of the sales tax and penalty as a condition precedent to the maintainability of the appeal; but instead he applied for revision of the order under Section 22 of the Bombay Sales Tax Act to the Deputy Commissioner (now Collector) of Sales Tax without paying the assessed sales tax or penalty. The Deputy Commissioner in view of Order No. 114 dated 22nd November, 1946, as subsequently amended, transferred the applicant's application for revision to the Assistant Commissioner of Sales Tax. The latter Officer by his order dated 31st July, 1950, rejected the application on the ground that the applicant had "not paid the outstanding amount of tax with penalty. . . . . . . . as the application for revision was irregular under sub-rule (2) of Rule 48 of the Bombay Sales Tax Rules, 1946, read with clause (5) of Form XXV presented under Section 22 of the Bombay Sales Tax Act, 1946".

(3.) AGAINST the order of the Assistant Commissioner the applicant filed an appeal before the Collector of Sales Tax who confirmed the order of the Assistant Commissioner and rejected the appeal. The applicant has now filed the present application for revision before this Tribunal.