TMI Blog1985 (7) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... the commercial tax department for certain alleged violations in the matter of filing returns and non-payment of taxes, etc., against the petitioner who has got business both at Bombay as well as at Madras. 2.. So on an initial objection taken by the office, relating to the jurisdiction of this Court to entertain the abovesaid petitions, the learned counsel for the petitioners was fully heard on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice." In view of the above section, it is contended by the learned counsel for the petitioners, that this Court has got jurisdiction to entertain the above petitions. But the words "any order", "any court", occurring in section 482 cannot be construed as any order passed by any court, which is not subordinate to this Court. The power to quash proceedings granted under the Criminal Procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whose act has created a cause of action as a whole or in part, is situate outside its territorial limits." In V. Ponnammal v. Sales Tax Officer [1971] 27 STC 123 the abovesaid earlier decision was quoted with an approval. In Indo-Marine Agencies (Kerala) Pvt. Ltd. v. Sales Tax Officer [1980] 45 STC 163, wherein it is observed that in respect of revenue recovery proceedings by the Collector on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. In support of his argument that the prosecution should be resorted to as a last resort, he cited the decisions reported in P.K. Haji Gulam Mohideen Sahib v. Commercial Tax Officer, Salem [1966] 18 STC 346 and Commissioner of Sales Tax, M.P. v. Radhakisan [1979] 43 STC 4 (SC). He further contended that the prosecution launched against the petitioners in the first instance without exploring the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
