J P DIXIT Vs. STATE

JUDGEMENT

(1.) THIS is an appeal filed against the order, without date, passed by the Sales Tax Commissioner in the appeal filed by Shri J. P. Dixit, Medical Practitioner, Durg, against the order dated 12th July, 1948, of the Assistant Sales Tax Commissioner, Jabalpur. It appears from paragraph 5 of the order of the Sales Tax Commissioner that he has dealt with the appeal as a reference under Section 19(a) of the Sales Tax Act on the ground that Memorandum No. ST/AC/106, dated 12th July, 1948, of the Assistant Sales Tax Commissioner did not amount to an order passed against Shri Dixit. The view that it was not an order is not correct inasmuch as the memorandum in question does contain a decision of the Assistant Sales Tax Commissioner on the application dated 28th March, 1948, of the appellant for a refund. The question whether the appellant's concern was liable to registration or not was only incidentally in issue in connection with the decision regarding the refund applied for by the appellant and was not a matter specifically and independently referred for determination under Section 19 of the Act. The Sales Tax Commissioner's decision must, without doubt, be deemed to be as an appellate decision against the original order of the Assistant Sales Tax Commissioner, in spite of the fact that the Sales Tax Commissioner preferred to treat, what was obviously an appeal, as a reference under Section 19 of the Sales Tax Act. The order of the Sales Tax Commissioner, being an order passed in appeal, is final (or non-appealable) under sub-section (4) of Section 22 of the Sales Tax Act but is subject to revision by the Board of Revenue [sub-section (5) of Section 22 ibid]. This appeal is accordingly being treated as a revision application against the order of the Sales Tax Commissioner.

(2.) THE applicant is a proprietor of a drug-store-cum-dispensary known as "Dixit Medico Surgical Hall, Durg." On 10th August, 1947, he put in an application in Form I for registration under Section 8 of the Madhya Pradesh Sales Tax Act, 1947, to the Sales Tax Officer, Durg. A certificate in Form II was accordingly issued on 28th August, 1947. The applicant paid sales tax amounting to Rs. 458-3-6 for the first quarter ending 30th September, 1947, and Rs. 292-13-0 for the second quarter ending 31st December, 1947. The total tax paid by him for these two quarters was Rs. 751-0-6. He did not pay any tax for the subsequent quarters in view of the instructions contained in Separate Revenue Department Memorandum No. 284-2228-VIII, dated 24th February, 1948, to the effect that medical practitioners dispensing medicines to their patients from their dispensaries are not "dealers" within the meaning of Section 2(c) of the Madhya Pradesh Sales Tax Act.

(3.) AGAINST the order dated 12th July, 1948, of the Assistant Sales Tax Commissioner, Jabalpur, the applicant filed an appeal before the Sales Tax Commissioner who held that the applicant was a "dealer" as defined in Section 2(c) of the Act and was liable for registration and had been rightly registered and asked to pay the tax.