Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1968 (2) TMI 105

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the respondents to refund the sum of Rs. 1,254.86 nP. being the amount illegally recovered from the petitioner from collections made by him in respect of sales of paddy pursuant to the orders passed in Assessment No. 1071/63-64 dated 29th March, 1965, on the file of the Additional Commercial Tax Officer, Guntur, and to pass such other orders as are fit. The relevant facts are that the petitioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd point that the respondent has directed the petitioner to pay to the Government. This is by virtue of section 5(c) of the Andhra Pradesh General Sales Tax Act. It is this order of the respondent that is now questioned in this writ petition. It is not in doubt that section 5(c) is in material respects similar to section 11(2) of the Hyderabad General Sales Tax Act. The Supreme Court had occasion .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... try 54 of List II. It also did not fall under entry 26 of List II, because there was no element of regulation of trade and commerce in it". Section 5(c) being in pari materia with section 11(2) must be considered in the light of the above decision as ultra vires of the Constitution and consequently it cannot be given effect to. The respondent, therefore, was not right in assessing the petitioner t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates