TMI Blog1970 (7) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment orders and exempted the turnover of coriander on the ground that coriander is an "oil-seed" liable to tax only at the point of first purchase and that the petitioner, being not the first purchaser, his turnover was not liable to tax. Consequent on the said orders of rectification, the excess tax paid by the petitioner was refunded. In October, 1969, about four years after the assessing authority had made the orders of rectification, the Deputy Commissioner of Commercial Taxes, Bangalore City Division, Bangalore (respondent No. 2 in all these writ petitions), issued notices to the petitioner stating that the rectification orders made by the assessing authority were illegal and improper because coriander should not have been regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w considered as not an oil-seed as defined in entry No. 5(d) of the Fourth Schedule to the M.S.T. Act, 1957, and consequently it would attract tax under section 5(1) of the M.S.T. Act, 1957. The view that coriander is not an 'oil-seed' but only an article of spice, is based on the expert opinion of the Head of the Division of Genetics, I.A.R.I., New Delhi. Thus, the turnover of sales of dhania which is required to be assessed to tax under section 5(1) of the M.S.T. Act, 1957, has been excluded from the turnover computed and the purchase turnover is subjected to tax in the above rectification order under a mistaken conception that dhania is an 'oilseed'. As the rectification order passed by the Commercial Tax Officer, III(I) Circle, Bangal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of the Act by a Commercial Tax Officer subordinate to him and against which no appeal has been preferred under section 20 for the purpose of satisfying himself as to the legality or propriety of such order and that under the revisional powers vested under section 21, the Deputy Commissioner of Commercial Taxes can only examine the records of the proceedings but he has no jurisdiction to rely on matters extraneous to the record. Secondly, that coriander satisfies the definition of the term "oil-seed" under section 14(vi) of the Central Sales Tax Act, 1956, and the expression "other oil-seeds" found in serial No. 5(d) of Schedule IV of the Act. A copy of the opinion relied on by the second respondent for initiating the proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods is subject to the limitations prescribed by section 15 of the Central Sales Tax Act the State Legislature while enacting the Act has provided by sub-section (4) of section 5 for levy of tax on declared goods at a single point. Serial No. 5 of Schedule IV of the Act provides for levy of tax on the sale or purchase of "oil-seeds". Groundnut including groundnut seeds, cocoanut, cardamom, castor seeds, honge seeds, neem seeds, til (gingerly) seeds, kusum (kardi) seeds and nigar have been specifically enumerated as "oil-seeds". These not being exhaustive, the Legislature has under serial No. 5(d) of Schedule IV mentioned "other oil-seeds" in order to cover "oil-seeds" not specifically enumerated. The expression "other oil-seeds" has been ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the assessing authority is not legal or proper. The second respondent has not stated in his notice, exhibit I, that on an examination of the assessment records, he is satisfied that the order of the assessing authority is not legal or proper. It is not open to the second respondent to rely on the opinion of the Head of the Division of Genetics, I.A.R.I., New Delhi, for the purpose of deciding the legality or propriety of the orders of assessment. Therefore the second respondent, in our opinion, has acted illegally in the exercise of his jurisdiction and consequently the notices issued by him have to be quashed. In that view, it is unnecessary for us to express any opinion on the second contention urged by the learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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