St. Michael's Oil Mills, Alleppey Vs. Sales Tax Officer (04.01.1957 - KERHC) - Court Judgment

Excerpt:

sales tax - assessment - section 12 (2) of travancore-cochin general sales tax act, 1125 - petition challenging order to remit tax dues - petitioner did not file tax return properly - petitioner did not comply with sub-rules 2 to 5 for amendment under rule 17 - claim of deduction not available as petitioner not a registered manufacturer - petition devoid of merit and liable to be dismissed. - .....or such other directions to respondents 1 and 5 so as to prevent them from taking any coercive steps against the petitioner for realisation of the tax demanded on the basis of ext. a assessment order of the 1st respondent;(3) to restrain the 5th respondent by an injunction from taking any coercive steps under the re-venue recovery act against the petitioner for realisation of the tax until the disposal of this original petition;(4) to grant such other reliefs as may be deemed fit and proper in the circumstances of the case.''3. exhibit a reads as follows:'name of assessee st. michael's oil millsname of business manufacture and bale of oilaccounting period 1951-52section under which assessment made 12(2) b.

Judgment:

ORDER

M.S. Menon, J.

1. The Managing Partner of the St. Michael's Oil Mills, Alleppey, has filed this petition for and on behalf of the partnership. The 1st respondent is the Sales Tax Officer, 2nd Circle, Alleppey, the 2nd respondent, the Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, Trivandrum, the 3rd respondent, the Board of Revenue, Trivandrum, represented by its Secretary, the 4th respondent, the State of Travancore-Cochin represented by the Chief Secretary to Government, Trivandrum, and the 5th respondent, the Tahsildar of Ambalapuzha Taluk.

2. The prayers in the petition are that this Court should:

'(1) issue a writ of certiorari or such other directions to the respondents in order to call up . the records and proceedings of (1) the 1st respondent's order dated 22-2-1354 (Ext. A) (2) the 2nd Respondent's order dated 22-2-1954 in Sales Tax Appeal No. 849/52-53 (Ext. C) (3) the .3rd respondent's order C. Dis No. 2960/54 dated 17-7-1954 in Sales Tax Revision Ca-se No 93/94 (Ext. E) and (4) the 4th respondent's order No. L. Dis. 14842/58/ Pin. dated 23-5-1956 to scrutinise them and quash the said orders.

(2) to issue a writ of prohibition, mandamus or such other directions to respondents 1 and 5 so as to prevent them from taking any coercive steps against the petitioner for realisation of the tax demanded on the basis of Ext. A assessment order of the 1st respondent;

(3) to restrain the 5th respondent by an injunction from taking any coercive steps under the Re-venue Recovery Act against the petitioner for realisation of the tax until the disposal of this original petition;

(4) to grant such other reliefs as may be deemed fit and proper in the circumstances of the case.''

3. Exhibit A reads as follows:

'Name of Assessee St. Michael's Oil Mills

Name of Business Manufacture and Bale of oil

Accounting Period 1951-52Section under which assessment made 12(2) B.