1964 (10) TMI 64 - SUPREME COURT

Whether the Deputy Commissioner of Commercial Taxes has jurisdiction under section 12(2)(i) of the Madras General Sales Tax Act, 1939, read with the relevant rule, rule 14-A, to make the order he did?

Whether the revisional jurisdiction conferred under section 12 of the Act enables the authority concerned to make a fresh enquiry after issuing notice to the dealer concerned and determine the question of assessment on merits?

Held that:- Appeal allowed and case remanded. In accordance with the opinion of the majority, the order of the High Court declaring rule 14-A to be ultra vires is set aside and the proceedings are remanded to the High Court to be dealt with according to law.The High Court will have to make enquiry whether in the circumstances of the case the Deputy Commissioner, Coimbatore Division, was competent to proceed in the manner he has done and to pass the order which was impugned before the Sales Tax Appellate Tribunal. The order passed by the High Court declaring rule 14-A to be ultra vires is set aside, and the proceedings are remand- ed to the High Court to be dealt with according to law.