GOPALDAS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE assessee used to deal in oil-seeds. In the assessment proceedings for the year 1963-64 he raised an objection that the provisions in the M. P. General Sales Tax Act, 1958, regarding the levy of sales tax on oil-seeds are repugnant to Section 15 of the Central Sales Tax Act and, as such, are void and illegal and that no sales tax on oil-seeds can be recovered from him. The objection was overruled by the assessing authority on the ground that it had no jurisdiction to decide the vires of the Act under which it was constituted. The assessee has, therefore, filed the present petition with a prayer that the assessment proceedings be quashed.

(2.) ARTICLE 286 (3) of the Constitution provides :

(3.) THE contention of the petitioner is that though the M. P. General Sales Tax Act provides for levy on oil-seeds at 2 per cent. only, there is no provision in the Act or the Rules made thereunder as to at what stage the tax is to be levied and so long as that is not specifically done either in the Act itself or in the Rules framed thereunder, no sales tax can be recovered. The contention of the respondents is that there is such a provision. They rely on Section 2 (r ).