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TMI Blog1969 (7) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ule of the Act. In 1957, pursuant to an agreement between the State and Central Governments, the former exempted from sales tax articles on which additional excise duty is levied by the latter Government. The Mysore Sales Tax Act, 1957, was accordingly amended. The levy of additional excise duty on the cloth manufactured in India came into force on 14th December, 1957. On 14th December, 1957, the petitioners held stocks of cloth which did not suffer additional excise duty. On the sale of cloth made during the period 14th December, 1957, and 31st March, 1958, out of the said stock, the Commercial Tax Officers levied sales tax as per assessment orders made on different dates. Against the said orders, the petitioners preferred revision petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matters had been remanded by the Deputy Commissioner of Commercial Taxes, made fresh assessment orders exempting the turnovers relating to sale of cloth held in stock on 14th December, 1957. In the case of the petitioners in S.T.R.P. Nos. 30, 31 and 32 of 1968, the said orders were made on 23rd November, 1963. In the case of the petitioner in S. T. R. P. No. 39 of 1968, the Deputy Commissioner of Commercial Taxes himself in revision made the order on 27th September, 1963, exempting the turnover. Consequent on the orders exempting the turnovers from tax, the petitioners were granted refund of the taxes paid by them earlier. On 29th November, 1967, the Deputy Commissioner of Commercial Taxes, in exercise of the powers under section 21 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GROUND No. 1-The impugned orders in S. T. R. P. Nos. 30, 31 and 32 of 1968 were made under section 21 which empowers the Deputy Commissioner of Commercial Taxes to call for and examine the records of any orders passed under the Act by a Commercial Tax Officer subordinate to him and against which no appeals have been preferred to him for the purpose of satisfying himself as to the legality or propriety of such orders and pass such orders with respect thereto as he thinks fit. Subsection (3) of section 21 of the Act fixes the period of limitation within which the revisional powers can be exercised. It was not contended by the learned counsel for the petitioners that the Deputy Commissioner of Commercial Taxes had passed the orders beyond the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules. It was urged before the Supreme Court on behalf of the assessee that section 12 contains the totality of the powers of the Deputy Commissioner and the power to assess the escaped turnover was merely incidental to the power of revision and may be exercised only when revisional jurisdiction under section 12 was invoked under that section. Dealing with the said argument, the Supreme Court observed that the power to assess escaped turnover does not arise out of the revisional jurisdiction and in exercising revisional jurisdiction the Deputy Commissioner would be restricted to the examination of the records for determining whether the order of assessment was according to law while rule 17 conferred power to assess the escaped turnover wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or tribunal, be deemed to have been validly done, taken, issued, made or held, and shall have effect for all purposes as if it had been done, taken, issued, made or held by or under the provisions of the principal Act as amended by sections 5, 10, 11(1) and 14 of this Act and accordingly no suit or other legal proceeding shall be entertained or continued in any court or tribunal on the ground that any such thing was done or action taken under or in pursuance of provisions which were invalid or not in force at that time." The argument of the learned counsel for the petitioner was that the object of section 34 was to maintain the status quo and not to disturb the orders of assessment and refunds made following the decision of this court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Where the assessments had been made but taxes were not paid, it was not open to the assessees to contend that the assessment orders were invalid. Where the tax had been paid, it was not open to the assessees to claim back the taxes paid on the ground that the taxes had been illegally levied. By virtue of the validation, the assessment orders and also the refund orders made are deemed to have been validly done under the Act as amended by Act 9 of 1964. But that does not mean that if the assessment orders were open to revision or rectification under the provisions of the Act, such revision or rectification could not be done. If the argument of the learned counsel for the petitioners is accepted as valid, it would follow that an assessee canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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