TMI Blog1956 (9) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents submitted a return for Rs. 1,88,000 and odd, but the authorities after checking found that the turnover was Rs. 3,25,000 and odd. In this estimate of the gross turnover the authorities have included the sales tax recovered by the respondents which apparently was omitted in the return submitted by the respondents. By a decision of this Court in Deputy Commissioner of Commercial Taxes v. Kris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be construed as authorising any officer, in assessing any dealer in the exercise or purported exercise of jurisdiction or powers conferred by the principal Act, to include in the turnover of the dealer amounts collected by him after the 1st April, 1954, by way of tax under the principal Act." Under sub-section (1) all assessments and collections made on the basis of the turnover including sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied this case held that the proviso to section 3 will apply and therefore, the respondent is not liable to pay. Against this order of acquittal this appeal has been preferred. Two things are clear: (1) Before this Act came into force, the turnover would not include the sales tax as well. If the authorities included the sales tax in the turnover and demanded the tax due and if the assessee pays o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd for failure of which whether there can be a prosecution. Inasmuch as under clause (2) of section 3 they cannot include the sales tax in the turnover and as under section 3(1) all orders passed and all actions taken by any officer in the exercise or purported exercise of jurisdiction or powers conferred by the principal Act were validated the authorities may be entitled to collect the taxes in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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