The High Court having refused a certificate to appeal to this Court, the appellant obtained special leave and that is how the matter has companye up be fore us.
Appeal by special leave from the judgment and order dated July 16, 1959 of the Andhra Pradesh High Court in Writ Petition No.
February 21, 1964.
The appellant however objected to the payment on the ground that it was the seller and the relevant numberification for the relevant period imposed tax at the purchase point, i.e. on the purchaser.
This objection was over ruled and the appellant was directed to pay the amount to Government.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The main companytention raised on behalf of the appellant in the High Court was that s. 11 2 of the Act, which authorised the Government to recover from any person, who had companylected or companylects, after May 1, 1950, any amount by way of tax otherwise than in accordance with .he provisions of the Act, as arrears of land revenue, was beyond the legislative companypetance of the State legislature.
When the accounts were scrutinized by the Sales Tax Department, this was discovered and thereupon the appellant was called upon to pay the amounts realised to the Government.
The Judgment of the Court was delivered by WANCHOO j. This is an appeal by special leave against the order of the Andhra Pradesh High Court.
760 of 1962.
Ranganadham Chetty and B. R. G. K. Achar, for the respondent.
The appellant filed a writ petition in the High Court questioning the validity of s. 11 2 of the Hyderabad General Sales Tax Act, No.
1123 of 1956.
The material facts on which the petition was based were these.
R. Chaudhuri, for the appellant.
The appellant acted as agent in the then State of Hyderabad to both resident and number resident principals in regard to sale of betel leaves.
