PHOOLCHAND DHARAMCHAND Vs. STATE

JUDGEMENT

(1.) THE only question for decision is whether the despatches of chironji worth Rs. 22,219-8-3 and of harra worth Rs. 3,374-5-3 made by the applicant during the assessment period 13th November, 1947, to 31st October, 1948, from the former States of Raigarh and Maihar to Bombay and certain places in the United Provinces (as the area was known at the time) were sales liable to be taxed under the Central Provinces and Berar Sales Tax Act. The applicant lost his case, as the stand that he took, namely, that the consignees were his pakka adatias was not accepted by the departmental authorities. A very important aspect of the case, however, seems to have escaped the attention of every one concerned so far; and this I proceed to state below.

(2.) THE former State of Maihar was at no time a part of the Central Provinces and Berar, nor is it now a part of the State of Madhya Pradesh. As regards the former State of Raigarh, the position is not quite so simple.

(3.) IT will be clear from what has been stated above that the Central Provinces States (including Raigarh) were separate entitles - and not part of the Central Provinces and Berar, until in fact that provincial unit as such ceased to be on 26th January, 1950. From 1st January, 1948, to 1st August, 1949, the Provincial Government exercised certain delegated jurisdiction in respect of these States the original jurisdiction all the time vesting in the Central Government. From 1st August, 1949, till 26th January, 1950, they were administered by the Government of the Central Provinces and Berar, as if they formed part of the Central Provinces and Berar - which meant clearly that they did not, in fact, form part of that province.