TMI Blog1962 (3) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... will lie for impeaching them on the ground that section 10(1) had not been followed. This must a fortiori be so when the appellant has itself submitted to jurisdiction and made a return. We accordingly agree with the learned Judges that even if the registration of the appellant as a dealer under section 8 is bad that has no effect on the validity of the proceedings taken against it under the Act and the assessment of tax made thereunder. As section 21 of the Act bars the jurisdiction of Civil Courts to entertain suits calling in question any orders passed by the authorities under the Act, and in the view which we have taken it is unnecessary to go into the question whether in view of this section the present suit is maintainable. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Nos. 597 and 599 had been issued on May 27, 1947, No. 597 under section 8 of the Act fixing August 15, 1947, as "the date by or on which all dealers liable to pay tax under the said Act shall get themselves registered" and No. 599 under section 3 of the Act appointing the District Excise Officers as the Sales Tax Officers for "receiving applications for registration and for issuing certificates under section 8 of the Act." The appellant is a company carrying on business in the manufacture and sale of potteries and chinaware in Nagpur. On July 2, 1947, it presented, pursuant to the notifications aforesaid, an application to the Sales Tax Officer for registering itself as a dealer under the Act. On this application a certificate was issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the powers conferred by section 3(1) the Excise Commissioner, Central Provinces and Berar to be the Commissioner of Sales Tax, Central Provinces and Berar. The validity of this notification is not now in question. The attack is on the notification No. 599 dated May 27, 1947, whereby the Government acting under section 3 of the Act directed that the District Excise Officers in charge of districts shall be the Sales Tax Officers for purpose of registration of certificates under section 8 of the Act. It is said that section 3(1) authorises the Government to appoint "other persons under any prescribed designations". that the word "prescribed" is defined in section 2(e) as meaning "prescribed by rules made under this Act" and that as the rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is clearly correct in its view that the appellant was liable to pay the tax under the Act irrespective of whether the registration under section 8 was valid or not. That liability arose under section 4 which is the charging section. Section 4 is as follows: "4(1)(a). In Madhya Pradesh excluding the merged territories every dealer whose turnover during the year preceding the commencement of this Act exceeded the taxable quantum shall be liable to pay tax in accordance with the provisions of this Act on all sales effected after the commencement of this Act." This liability is not conditional on the registration of the dealer under section 8. Section 8(1) enacts that "no dealer shall, while being liable to pay tax under this Act, carry o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of opinion that a dealer other than a registered dealer is liable to pay tax, he may send a notice to him in a form prescribed therein, requiring him to furnish returns. It is contended that the jurisdiction of the Sales Tax Officer to take proceedings for assessment with respect to non-registered dealers depends, on the issue of a notice such as is prescribed by section 10 and rule 22 and that as no such notice had been issued in the case of the appellant, the assessment proceedings must be held to be incompetent, if the registration certificate is invalid. We see no force in this contention. The taxing authorities derive their jurisdiction to make assessments under sections 3 and 11 of the Act, and not under section 10, which is pure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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