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TMI Blog1952 (4) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... XV of 1947). Under that section the sale of bullion and specie shall be liable to tax only at a single point in the series of sales by successive dealers as may be prescribed and only at the rate of one fourth of one per cent. of the turnover at that point. In exercise of the powers conferred on the Provincial Government by Section 19 of the Act, rules were made for licensing the persons engaged in the sale of goods and the imposing of conditions in respect of the same for pur- pose of enforcing the provisions of the Act and the fee for licences. Rule 5(1)(d) and (f) of the Madras General Sales Tax Rules, 1939, requires that every person who deals in bullion and specie should sub- mit an application in Form 1 for a licence in respect of eac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the aforesaid application to prohibit the Deputy Commercial Tax Officer from assessing the petitioner for sales tax for 1950-51. The learned counsel for the petitioner raised before me two points: 1.. The villages or towns where the petitioner casually sold the bullion are not places of business within the meaning of rule 5(d) and (f) of the Madras General Sales Tax Rules, 1939. 2.. The amended rule defining the place of business is not retros- pective in operation. Learned Government Pleader, apart from supporting the view of the Sales Tax Authorities, contended that the petitioner has an adequate remedy under the Act itself and therefore this writ will not issue. As I am accepting the preliminary objection raised by the respondent, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is sub-section unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable as the case may be. (2) ... ... ... ... ... (3) The appellate authority may, after giving the appellant an opportunity of being heard, pass such order on the appeal as such authority may think fit. (4) Every order passed in appeal under this section shall, subject to the provisions of Sections 12 to 12-C, be final. Section 12. (1) The Commercial Tax Officer may- (i) suo motu, or (ii) in cases in which an appeal does not lie to him under Section 11, on application, call for and examine the record of any order passed or proceeding recorded under the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereto as it thinks fit. Section 12-A. (1) Any assessee objecting to an order relating to assessment passed (i) by the Commercial Tax Officer whether on appeal under Section 11 or suo motu under Section 12, sub-section (1), or, (ii) by the Deputy Commissioner suo motu under Section 12, sub- section (2), may, if the assessee has not preferred an application for revision of the order under Section 12, sub-section (2), or under sub-section (3) of that section, as the case may be, appeal to the Appellate Tribunal within sixty days from the date on which the order was communicated to the assessee. (2) The Appellate Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section (1) if it is satisfied that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Board of Revenue suo motu under Section 12, sub-section (3), may appeal to the High Court within sixty days from the date on which the order was communicated to him. Section 12-D. Every petition, application or appeal preferred to the High Court under Sections 12-B and 12-C shall be heard by a Bench of not less than two Judges; and in respect of such petition, application or appeal, the provisions of Section 98 of the Civil Procedure Code, 1908, shall, so far as may be, apply." It will be seen from the aforesaid provisions that the Madras General Sales Tax Act is a self-contained one and provides for a heirarchy of Tribunals to enable the aggrieved person or authority to get a final and authoritative adjudication on the validity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eunder. On their correct interpretation depends the rate of the tax. That question is essentially within the jurisdiction of the Tribunals created by the Act. It is also not accurate to say that the Tribunals created under the Act have already expressed an opinion against the petitioner for the appeal against the assessment of the year 1949-50 is still pending before the Appellate Tribunal, and even if the decision of the Appellate Tribunal goes against him, he can file a revision to the High Court. Nor are there merits in the contention that he cannot have a interim relief till the Tribunal or the High Court finally disposes of this matter, though that fact in itself, even if true, cannot be a ground for enter- taining a writ of prohibitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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