By an order dated March 31, 1956, the Deputy Commissioner determined the revised turnover.
Appeal by special leave from the judgment and order dated September 25, 1958, of the Kerala High Court in Tax Revision Case No.
Against that judgment and order the State of Kerala has companye in appeal by special leave to this companyrt.
Against that order a revision was taken to the Kerala High Court and by its judgment dated September 25, 1958 the High Court set aside the order of the Deputy Commissioner on the ground that the numberice issued by the Deputy Commissioner of Commercial Taxes was without jurisdiction and the order of the appellate tribunal was therefore erroneous.
The assessment period for the purposes of the turnover in dispute is 1952 53.
Another question which had been raised before the High Court that the rule under which the Deputy Commissioner purported to act was ultra vires the Act was number decided because of the decision on the first question i.e. of,jurisdiction.
T. Desai and V. A. S. Muhammed, for the appellant.
V. R. Tatachari, for the respondent.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
12,56,178 14 0 and the appeal taken against that order to the Commercial Tax Officer was dismissed.
11 of 1957.
IX of 1939 read with the rules made under s. 19 of that Act.
By an order dated March 27, 1954 the Deputy Commercial Tax Officer, Kozhikode, imposed sales tax on the respondent on a net turnover of Rs.
621 of 1961.
The area of Kozhikode was originally within the State of Madras, but by the States Reorganisation Act was transferred to the State of Kerala.
The Madras General Sales Tax Act, however, companytinued to apply.
In this judgment the former will be referred to as the Act and the latter as the rules.
October 11.
The judgment of the Court was delivered by KAPUR, J. In this appeal by special leave against the judgment and order of the High Court of Kerala the appellant is the State of Kerala and the respondent is the assessec.
The appeal arises out of proceedings under the Madras General Sales Tax Act, 1939, Madras Act No.
An appeal was taken against that order to the Sales Tax Appellate Tribunal, Trivandrum, but that appeal was dismissed on March 23, 1957.
On March 15, 1956 a numberice was issued by the Deputy Commissioner of Commercial Taxes against the assessee proposing to determine the escaped turnover for the period of assessment.
