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PETITIONER: NATHMAL TOLARAM
Vs.
RESPONDENT: SUPERINTENDENT OF TAXES, DHUBRI AND ANOTHER.
DATE OF JUDGMENT: 18/10/1960
BENCH: SHAH, J.C. BENCH: SHAH, J.C. DAS, S.K. HIDAYATULLAH, M. GUPTA, K.C. DAS AYYANGAR, N. RAJAGOPALA
CITATION: 1961 AIR 331 1961 SCR (2) 40
ACT: Sales Tax--Reassessment--jurisdiction of the Sales Tax Officer--High Court’s power in References--Advisory jurisdiction--Period of limitation for proceedings for reassessment--Assam Sales Tax Act, 1947 (Assam 17 of 1947), SS. 2(12),16(2), 19, 19A, 32(8),34.
HEADNOTE: The appellants who were dealers registered under the Assam Sales Tax Act, 1947, submitted a return of their turnover for the account period April 1, 1948 to September 30, 1948, which included sales in Assam of all goods other than jute. The Superintendent of Taxes, however, summarily assessed the appellants under sub-s. 4 of S. 17 of the Act by order dated September 30, 1950, to pay tax on sales of jute despatched by them to Calcutta during the account period. The order of assessment was confirmed by the Commissioner of Taxes. On an application by the appellants the Commissioner referred certain questions of law arising out of the assessment to the High Court, which then gave its opinion that as the consignments in question were not sales within the meaning of sub-s. 12 of s. 2 of the Act, they were not taxable, and t...