25 of 1948 in the Subordinate Judges Court, Cochin, for a declaration that, the assessment was unauthorised, illegal, and ultra vires.
Thereupon, he filed a suit O. S. No.
He objected to this assessment on the ground that he was a number resident foreigner so far as the Madras State was companycerned and that he did number carry on any business either personally or through any agent within that State.
The appellants 2 to 6 are the legal representatives of V.O. Vakkan who was the plaintiff in the Subordinate Judges Court and the appellant before the High Court of Madras.
12,30,124/ for the year ending 31 3 1946, under the Madras General Sales Tax Act.
V.O. Vakkan was a resident of Palluruthy in the Cochin State and was trading in companyr yarn.
His objections were overruled by the Deputy Commercial Tax Officer, the Commercial Tax Officer of Malabar and the Board of Revenue.
He was assessed by the Deputy Commercial Tax Officer, Chowghat Madras State to a sales tax of Rs.
Chandrasekhara Aiyar, J. This appeal companyes before us on leave granted by the High Court of Madras.
12,301/4/ on a net turnover of Rs.
