TMI Blog1967 (12) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... , I Class, Gadag, praying for the recovery by the Magistrate of the amount due from the respondent, as if it were a fine imposed by the Magistrate. Those two applications having been dismissed by that Magistrate, these two revision petitions have been filed against those orders made by the learned Magistrate. 2.. The learned Magistrate has dismissed those two applications on two grounds. One of the grounds is that at the time when those two applications were filed before the Magistrate, recovery proceedings were still pending before the revenue authorities. Having regard to the language of sub-section (3) of section 13 of the Act, the Magistrate was of the view that when the proceedings for the recovery of the dues as if they were arrears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s v. C.M. Francis and Co. and Others[1961] 12 S.T.C. 119 at p. 122. Referring with approval to the observations of Mahmood, J., in Shankar Sahai v. Din Dial[1889] I.L.R. 12 All. 409., the Supreme Court has stated as follows: "It was observed by Mahmood, J., in Shankar Sahai v. Din Dial(2) that where the law provides two or more remedies, there is no reason to think that one debars the other and therefore both must be understood to remain open to him, who claims a remedy. Unless the statute in express words or by necessary implication laid down that one remedy was to the exclusion of the other, the observations of Mahmood, J., quoted above must apply. In our opinion, in the absence of any such provision in the Act, both the remedies were o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f purchase, came into force from the 1st January, 1959. It would appear that the purchases made by the respondent were prior to the said date. It is stated that as the law stood prior to I st January, 1959, purchases (of that category of goods) were not liable to tax. A contention was therefore advanced before the learned Magistrate that the assessment to tax of the turnover of those purchases, was not valid under the Act. The Commercial Tax Inspector appears to have conceded that at the time when those transactions of purchases were made, they were not liable to tax under the provisions of the Act, as the Act stood at that time. He, however, appears to have contended that the Magistrate was not competent to question the validity of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act, 1939, stated as follows: "The expression any assessment made under this Act' is, in our opinion, wide enough to cover all assessments made by the appropriate authorities under this Act whether the said assessments are correct or not. It is the activity of the assessing officer acting as such officer which is intended to be protected and as soon as it is shown that exercising his jurisdiction and authority under this Act, an assessing officer has made an order of assessment, that clearly falls within the scope of section 18-A. The fact that the order passed by the assessing authority may in fact be incorrect or wrong does not affect the position that in law the said order has been passed by an appropriate authority and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers falling within their jurisdiction. Whether or not the return is correct; whether or not transactions which are not mentioned in the return, but about which the appropriate authority has knowledge, fall within the mischief of the charging section; what is the true and real extent of the transactions which are assessable; all these and other allied questions have to be determined by the appropriate authorities themselves...... The whole activity of assessment beginning with the filing of the return and ending with an order of assessment, falls within the jurisdiction of the appropriate authority and no part of it can be said to constitute a collateral activity not specifically and expressly included in the jurisdiction of the appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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