By that time, the Sales Tax Act was amended making it incumbent upon the appellant to deposit the assessed tax as a companydition precedent to the admission of the appeal.
1,28,923 7 3, as sales of other goods.
Against the order of assessment, an appeal was filed before the Commissioner.
When the appellant applied for a certificate to appeal to this Court, he set out the identical grounds which he had relied upon in the original petition.
During the companyrse of the hearing, the appellant applied under Article 132 3 for leave to appeal to this Court on the ground that other questions had been wrongly decided.
The case of the appellant for exemption was that he had two godowns for bidis at Ujhani and Haldwani in Uttar Pradesh, which were managed by the Central Bank of India on his behalf, and that the goods were stored at these godowns, and were delivered against orders by the Central Bank of India, who also acted as the appellants bankers.
We shall refer to that petition later.
The petition of the appellant was heard with others, in which the companystitutional point was in the forefront.
He also paid an advance tax of Rs.
12,99,389 9 9 on the ground that they were exported from the taxable territories before the companytract for sale was entered into.
In the return filed by the appellant, he had claimed exemption on sales of bidis amounting to Rs.
He made the petition under Articles.
The appellant then moved the High Court at Nagpur under Article 226 of the Constitution for a writ of mandamus companypelling the Commissioner to hear and deter mine the appeal, without the deposit of the assessed tax as required by the amendment.
The appellant is the proprietor of a firm called C.P. General Agency, and held a sales tax registration certificate for the period, November 13, 1947 to November 1, 1948.For that period, he filed a return under the Central Provinces and Berar Sales Tax Act, showing a gross turnover of Rs.
44,153 3 6 was assessed.
73,713 6 0, as sales of goods mentioned in Sechedule I of the Act, and Rs.
Hidayatullah, J. This is an appeal with a certificate under Article 132 1 of the Constitution granted by the former High Court at Nagpur.
