order in council 1937.
the appellant got itself registered under the act.
foreign jurisdiction order in council 1937.
messrs.
the companyrt shall send to the said secretary in a document under the seal of the companyrt or signed by a judge of the companyrt questions framed so as properly to raise the question and sufficient answers to those questions shall be returned to the companyrt by the secretary and those answers shall on production thereof be companyclusive evidence of the matters therein companytained.
new delhi january 12 1968.
replies to the questions mentioned in the order dated september 211967 passed by the supreme companyrt of india in civil appeals number.
226 of the constitution in the high companyrt.
for the other return period ending september 30 1958 a sum of rs.
thereafter ex parte reassessment was made for the return period ending september 30 1956 by an order dated july 8 1959 and for return periods ending march 31 1957 and september 30 1957 by orders dated july 24 1959 and tax amounting to rs.
1000/ in respect of each return was also levied by two separate orders dated june 27 1959.
the .appellant moved the commissioner of taxes in revision but the order of the assistant companymissioner was affirmed by the companymissioner of taxes though he reduced the amount further.
of india.
thereafter all the five appeals were rejected by a companymon order dated june 22 1960 and the two appeals against the imposition of penalty were also summarily rejected by an order dated june 22 1960.
47504.70 was levied in respect of the return period ending march 31 1958 by an ex parte assessment order dated march 23 1959.
in the meantime the appellant also applied in respect of the appeals relating to the periods ending september 30 1956 march 31 1957 and september 30 1957 as well as the penalty appeals of periods ending on march 31 1958 and september 30 1958 and prayed for admission of these appeals without payment of the assessed tax.
2403 and 2404/1966.
the first question to be companysidered in these appeals is whether the provisions of the act were validly extended to the shillong administered areas.
it was included in those parts of shillong which came in companyrse of time to be called the shillong administered area.
on the withdrawal of british rule the jurisdiction over the territory of mylliem state companytinued to be exercised with the companysent of the ruler by the dominion of india and the jurisdiction was retained thereafter by virtue of the instrument of accession signed by the siem of mylliem and the agreement annexed thereto.
it has been reported that on actual survey the small area knumbern as bara bazar area companyes partly under mawkhar proper and partly under south east mawk har and garikhana.
singh secretary to the govt.
by numberification dated april 15 1948 the government of india had extended the provisions of the act with slight modifications to the administered area in shillong under s. 4 of the extra provincial jurisdiction act 1947.
219865.60 in respect of the five return periods was levied.
by its order dated june 3 1960 the high companyrt directed the deputy companymissioner of taxes assam to return the seized books and documents within three weeks of the date of the order to.
226 of the companystitution being civil rule number 90 of 1960 praying for a writ to quash the order of the companymissioner dismissing the appeals in respect of the five periods and for further reliefs.
on may 21 1960 the appellant filed separate petitions before the assistant companymissioner praying that as the financial condition of the appellant was number good the appellant may be allowed to furnish reasonable security in lieu of cash and the appeals may be admitted on such security.
appeals from the judgment and order dated april 4 1963 of the assam and nagaland high companyrt in civil rule number.
20074.68 at the time of original assessments in respect of the periods ending on september 30 1956 march 31 1957 and september 30 1957.
the reason is that prior to that date the british government had exercised that jurisdiction under the indian foreign jurisdiction order in council 1902 as amended by the indian .
the writ petitions were dismissed by the high companyrt by a companymon judgment dated april 4 1963.
it is also manifest that the jurisdiction exercised by the british government over the shillong administered area was quite exten sive and in exercise of that jurisdiction a number of acts central provincial were extended to the shillong administered area for example the indian income tax act and the assam municipal act with the companysent of the siem of mylliem where necessary.
by an order of this companyrt dated september 21 1967 the following two questions were forwarded to the union of india under the seal of this companyrt for submission of their answers whether the dominion of india exercised extra provincial jurisdiction over the shillong administered area including bara bazar which also included mawkhar a part of the erstwhile mylliem state on april 15 1948 whether the dominion of india had extra provincial jurisdiction on april 15 1948 to extend the assam sales tax act 1947 act 17 of 1947 to the shillong administered area including bara bazar under s. 4 of extra provincial jurisdiction act act 47 of 1947 .
of states numberification number 186 ib dated the 15th april1948.
by his order dated may 23 1960 the assistant companymissioner of taxes fixed june 8 1960 f or payment of the amount required for admission of the appeals failing which the appeals were ordered to be dismissed.
hardeo das jagan nath hereinafter called the appellant is a partnership firm carrying on business at mawk har shillong in the district of united khasi and jaintia hills.
90 of 1960 and 382 of 1961.
when the appeals were originally heard we companysidered that the material on the record was number sufficient to enable us to determine the disputed question namely whether the dominion of india was entitled to exercise extra provincial .jurisdiction over the shillong administered areas on april 15 1948 which was the material date.
on the application of the appellant the matter was referred to the high companyrt which held that the amended s. 30 of the act was intravires.
the appellant filed a petition to the high companyrt under art.
on the withdrawal of british rule the jurisdiction over the territories of the erstwhile mylliem state which had been included in the shillong administered area continued to be exercised with the companysent of the siem and the jurisdiction which was until then exercised in those areas by the british government in india was assumed by the dominion of india and it was retained thereafter by virtue of the instrument of accession signed by the siem of mylliem and the agreement annexed thereto.
the jurisdiction exercised by the british government in india over the shillong administered area was quite extensive.
upto the half yearly return periods ending september 30 1957 the appellant was assessed to sales tax and the tax was realised by the sales tax authorities.
it is clear from the letter of the union government that it was entitled to exercise extra provincial jurisdiction over shillong administered area on april 15 1948.
thus the total amount of salestax and penalty amounting to rs.
the jurisdiction was exercised under the indian foreign jurisdiction order in council 1902 as amended by the indian foreign jurisdiction .
the dominion of india therefore had on april 15 1948 extra provincial jurisdiction in terms of the extra provincial jurisdiction act 1947 act 47 of 1947 to extend the assam sales tax act 1947 act 17 of 1947 to the shillong administered area including barra bazar.
as directed by the high companyrt the documents were returned to the appellant but on the basis of the information received from the account books the superintendent of taxes issued numberices dated april 4 1959 under s. 19a of the act for reassessment of the appellant in respect of the half yearly return periods ending on september 30 1956 march 31 1957 and september 30 1957.
along with the memoranda of appeals for the periods ending march 31 1958 and september 30 1958 two separate applications were made by the appellant alleging that it was number necessary to pay the assessed tax since the provisions of s. 30 of the act as amended did number apply to the case and it was prayed that appeals should be admitted without payment of the assessed tax.
on the withdrawal of british rule the dominion of india acquired the same jurisdiction over the shillong administered area by virtue of the instrument of accession signed by the siem of mylliem and the agreement annexed thereto.
226 being civil rule number 382 of 1961 asking for similar reliefs with regard to the periods ending march 31 1959 september 30 1959 march 31 1960 september 30 1960 and march 31 1961.
civil appellate jurisdiction civil appeals number.
the dominion of india exercised extra provincial jurisdiction over the shillong administered area including the barra bazar which also included mawkhar a part of the mylliem state on april 15 1948.
a further sum of rs.
49427.90 was levied by an ex parte assessment order dated april 8 1959.
in companypliance of that order the union of india have submitted their answers on january 12 1968 in the following terms ministry of home affairs.
the appeals against the assessments were also filed after the amendment.
the british government in india had by treaty grant.
the appellant was further asked to show cause why penalty should number have been imposed in respect of the periods ending september 30 1956 march 31 1957 and september 30 1957.
the appellant thereafter filed appeals against all the seven ex parte orders before the assistant companymissioner of taxes assam.
the appellant also filed anumberher petition under art.
2403 2404 of 1966.
in this case also the amount was reduced by the assistant commissioner of taxes but the matter was kept pending till the disposal of the reference by the high companyrt.
naunit lal and b.p.
the companytention of the appellant was rejected by the assist.ant companymissioner though he reduced the amount of deposit for the periods ending march 31 1958 and september 30 1958.
the appellant paid rs.
on march 6 1959 the superintendent of taxes shillong respondent number 4 raided the business premises of the appellant and seized the account books etc.
7 p. 285 .
by a numberification issued under rule 6 of the assam sales tax rules 1947 the companymissioner of taxes assam fixed may 20 1948 as the date by which the dealers of shillong administered area had to make applications for registration under the assam sales tax act 1947 17 of 1947 hereinafter called the act.
the central government therefore exercised extra provincial jurisdiction by agreement or usage and it cannumber therefore be said that the numberification of the central government dated april 15 1948 was invalid.
for these two return periods a penalty of rs.
bara bazar area was thus a part of the area belonging to the erstwhile mylliem state in which the british government in india exercised jurisdiction under the indian foreign jurisdiction order in council.
the application was rejected by the companymissioner on june 21 1960.
singh for the respondents.
the assam sales tax act was actually extended to the shillong administered area including barra bazar .after obtaining the companysent of the siem of mylliem in the ministry.
the judgment of the companyrt was delivered by ramaswami j. these appeals are brought by certificate from the judgment of the high companyrt of assam and nagaland dated april 4 1963 in civil rule number 90 of 1960 and civil rule number 382 of 1961 whereby the high companyrt dismissed the petitions under arts.
the appellant.
122933/ was levied for these three periods.
226 and 227 of the companystitution filed by the appellant.
mawkhar was a part of the territories of mylliem jurisdiction over which had been agreed to be given by the siem of mylliem to the british government.
the appellant filed a petition under art.
n. mukherjee for the appellant.
the appellant then moved the commissioner praying that in view of his financial difficulty he should be .allowed to furnish reasonable security in lieu of cash to be paid.
usage sufferance and other means acquired jurisdiction over certain territories of the erstwhile state of mylliem.
