9911796707
TMI Blog1999 (3) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... y by way of appeal, only to the person on whom the statute directly imposes the liability and such liability as might be determined by a competent authority under the provisions of the Act and the provision fails to include other persons who are equally parties to the transactions and equally affected by such order. 2.. Though these original petitions had been listed several times finally, the learned counsel for the petitioner did not come to argue the matter, placing the materials to substantiate his contention. 3.. The background of the petitions is narrated in the affidavit. It discloses that when the assessing officer had passed the orders of assessment against M/s. A.K. Brothers relating to the turnover on edible oil, certain obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as violative of the articles of the Constitution of India. 4.. Section 31 of the Act reads: 31.. Appeal to the Appellate Assistant Commissioner.-(1) Any person objecting to an order passed by the appropriate authority under section 4-A, sub-section (3) of section 10, section 12, section 12-A, section 14, section 15 or sub-sections (1) and (2) of section 16, section 18, sub-section (2) of section 22, section 23 or section 27 other than an order passed by an Assistant Commissioner (Assessment) may, within a period of thirty days from the date on which the order was served on him in the manner prescribed, appeal against such order to the Appellate Assistant Commissioner having jurisdiction: Provided that the Appellate Assistant Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on whom the liability is created has the right of appeal. Only on the disputes falling under these specific provisions when order was passed, the appeal could be filed before the Appellate Assistant Commissioner under section 31 of the Act. There is no claim of refund or reimbursement of levy of tax under any of the abovesaid provisions against the petitioners. 5.. The preamble to the Tamil Nadu General Sales Tax Act, 1959 reads as follows: "Whereas it is expedient to consolidate and amend the laws relating to the levy of a general tax on the sale or purchase of goods in the State of Tamil Nadu." Therefore, the purpose of the Act is to collect tax on the sale or purchase of goods in the State of Tamil Nadu. There are certain restrictio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection. When section 31 of the Act allows an affected person with liability who is entitled to object to an order, by filing appeal, it cannot be stated that there is no equality of law under section 31. No person can straightaway file an appeal under section 31, for the reason of the words "any person objecting to an order passed", occurring in the section, as all the affected persons have equal opportunity to appeal. The equality of law and equal protection of law, contemplated under article 14, is preserved in section 31 to every person objecting to an order passed by the authority under the provisions of this Act. The order of the assessing officer has not clamped the petitioner with liability, so that no recovery process can be initia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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