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1951 (11) TMI 15

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..... cer, Bellary, dated 9th April, 1951, and of the Deputy Commercial Tax Officer, dated 2nd March, 1951. The Deputy Com- mercial Tax Officer assessed the petitioner for sales tax for the year 1948-49 in a sum of Rs. 2,22,490-2-9. He filed an appeal against that order to the Commercial Tax Officer, Bellary, but that appeal was dismissed on 9th April, 1951. When he filed a petition to the Board of Reve .....

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..... excessive amounts were collected from them as sales tax are maintainable." This judgment was delivered on 26th April, 1951. The petitioner could have filed a suit in a civil court for the relief which he now seeks to obtain in this writ. As he has other effective remedy, this application is dismissed with costs. Advocate's fee Rs. 100. Application dismissed. (1) [1951] 2 S.T.C. 141.
Case law .....

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