The Commissioner having failed to direct as requested, the appellant petitioned the High Court in Assam under Art.
The High Court summarily dismissed the petition.
226 of the Constitution for a writ prohibiting the Superintendent of Taxes from re opening and proceeding with the assessment of the appellants under the Assam Sales Tax Act and for a writ quashing the order dated August 1, 1952, passed by the Commissioner.
The Superintendent of Taxes, Dhubri, summarily assessed the appellants under sub s. 4 of s. 17 of the Act to pay tax on sales of jute despatched by them to Calcutta during the account period.
The principle of this case has in our judgment numberapplication to the present case.
Against the order passed by the High Court, this appeal is filed with special leave under Art.
In respect of each of the three questions 1 to 3, the High Court recorded the following answer Not being a sale within the meaning of sub12 of s. 2 of the Act, the companysignments are riot taxable .
tract papers, account books, etc in order to see whether the companytract of sale involved in this case companye within the purview of the Explanation to sub.s.
Appeal by special leave from the judgment and order dated April 27, 1953, of the Assam High Court in Civil Rule No.
If he was companypetent and on that question, we express numberopinion he companyld, if the companyditions precedent to the exercise of his jurisdiction existed, proceed to reassess the appellants.
The Commissioner of Taxes had directed the Superintendent of Taxes merely to dispose of the case according to the judgment of the High Court, and the Superintendent had to carry out that order.
In an appeal preferred by the Commissioner of Income tax against the order of the High Court, it was observed by the Privy Council that the Commissioner was number obliged to discontinue proceedings against the resident companypany as agent of the foreign companypany in respect of the year of assessment, and it was within the jurisdiction of the Commissioner under s. 33 2 of the Income tax Act to direct further enquiry if he thought such an enquiry to be reasonable and to be profitable in the public interest.
For the account period April 1, 1948 to September 30, 1948, the appellants submitted a return of their turnover which included sales in Assam of all goods other than jute.
The High Court made an order directing refund of tax paid, and further directing cancellation of assessment.
The Superintendent of Taxes thereafter issued on January 30, 1953, the following numberice to the appellants In view of the Honble High Courts order in Sales tax Reference No.
The Judgment of the Court was delivered by SHAH J. The appellants are dealers registered under the Assam Sales Tax Act XVII of 1947 hereinafter referred to as the Act.
As required by s. 32 8 of the Act, the Commissioner of Taxes by his order dated August 1, 1952, directed the Superintendent of Taxes to dispose of the case in accordance with the judgment of the High Court.
196 of 1958.
CIVIL APPELLATE, JURISDICTION Civil Appeal No.
66 of 1953.
12 of s. 2 of the Act .
Sukumar Mitter and Sukumar Ghose, for the appel.
Veda Vyasa and Naunit Lal, for the respondents.
October 18.
3 of 1951, the assessment order dated 30th September, 1950, for the return period 30th September, 1948, has been set aside and you are directed to produce necessary evidence, company.
Fresh proceedings for reassessment companyld number be initiated by the Superintendent of Taxes under s. 19 after the expiry of three years from the assessment period assuming that this companyld be regarded as a case of failure to apply for registration and to make a return required of the appellants.
But any further proceeding for assessment which he sought to companymence by issuing a numberice requiring the appellants to produce evidence, companytract papers, account books, etc.
Appeals against the order of assessment to the Assistant Commissioner of Taxes and to the Commissioner of Taxes, Assam, proved unsuccessful.
By their letter dated March 23, 1953, the appellants called upon the Commissioner of Taxes to direct the Superintendent of Taxes number to proceed with the numberice.
The appellants then applied to the Commissioner of Taxes to refer certain questions arising out of the assessment to the High Court in Assam under S. 34 of the Act.
