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TMI Blog1959 (10) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 31st March, 1957, and both were made on the same day and by the same order. The petitioners in the other petitions challenge the final assessments made against them, some relating to the year 1956-57 and others to the year 1957-58. It is unnecessary to mention in detail the facts relating to each of these cases. It is sufficient to state that all the petitioners claim that they are permanent residents of Yanam, which is being administered by the Union Government under an agreement with the Government of France dated 30th October, 1954, and claim absolute immunity from liability to sales tax as citizens of a foreign country; they also say that the sales and purchases which they carried on within the territory of the State of Andhra Prade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them are transactions within the ambit of the protection provided by the Constitution and the Act. While some of the petitioners applied for time to produce their accounts, all ultimately failed to produce them with the result that the officer was compelled to proceed to make the best judgment assessments. The department contends that, in the circumstances, it has acted in accordance with law and that the assessments are perfectly valid. It also urges that remedies by way of appeals etc. were available to the petitioners under the Act and they should have pursued them instead of approaching this Court for relief under Article 226. I am inclined to accept these contentions. It is perfectly clear that neither the Constitution nor the Act mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stinguish between transactions which are immune from tax and which are not. Where no assistance is rendered to them to determine the necessary questions of fact, the authorities have no option but to resort to those provisions of the Act which enable them to take action where the parties abstain altogether from co-operation. The petitioners can only succeed now on the view that all transactions of whatever nature carried on by them within the territory of Andhra Pradesh should be exempt-a contention which is obviously unsustainable. The question with respect to every transaction is a question of fact which must be established in the usual course to the satisfaction of the assessing authorities. The general contention therefore urged on thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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