TMI Blog1957 (1) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... Taluk. 2.. The prayers in the petition are that this Court should: "(1) issue a writ of certiorari or such other directions to the respondents in order to call up the records and proceedings of (1) the 1st respondent's order dated 22nd February, 1954 (Exhibit A), (2) the 2nd respondent's order dated 22nd February, 1954 in Sales Tax Appeal No. 849/52-53 (Exhibit C), (3) the 3rd respondent's order C. Dis. No. 2960/54 dated 17th July, 1954, in Sales Tax Revision Case No. 93/54 (Exhibit E) and (4) the 4th respondent's order No. L. Dis. 14842/56/ Fin. dated 23rd May, 1956, to scrutinise them and quash the said orders. (2) to issue a writ of prohibition, mandamus or such other directions to respondents 1 and 5 so as to prevent them from taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.. Section 12(2)(b) of the Travancore-Cochin General Sales Tax Act, 1125, under which the assessment was made is in the following terms: "If no return is submitted by the dealer under sub-section (1) before the date prescribed or specified in that behalf or if the return submitted by him appears to the assessing authority to be incorrect or incomplete the assessing authority shall assess the dealer to the best of his judgment: Provided that before taking action under this clause, the dealer shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him." The petitioner was not specifically called upon to prove the correctness and completeness of the returns made and one of the three conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder to be entitled to the deduction the manufacturer must have been a 'registered manufacturer' at the time of the manufacture and not at any time thereafter. The person entitled to a deduction under that sub-rule is 'every such manufacturer', i.e., 'every manufacturer registered in pursuance of sub-rule (1) of rule 22' and the deduction is in respect of oil and cake 'converted by him', i.e., 'converted by a registered manufacturer'. In view of this it is impossible to say that any oil manufactured by a dealer who was unregistered at the time of the manufacture is none the less oil manufactured by a registered dealer simply because the dealer chose to obtain a certificate of registration subsequent to the completion of the manufacture." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receding year and the amounts by way of tax or taxes actually collected during the year ", and rule 17(1): "In lieu of the method of assessment described in rules 10 to 15 the method described in sub-rules (2) to (5) may, at the option of the dealer, be adopted at any time in the case of dealers whose net turnover exceeds Rs. 20,000. If the dealer desires that this method of assessment should be applied to him from the beginning of any year, he shall intimate his desire to the assessing authority at the time of submitting the return prescribed in rule 9 or thereafter before the 1st May in any year. If, however, he exercises the option after the commencement of any year he shall along with the intimation of his exercise of such option submit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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