Karnataka Court June 1953 Judgments
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K. Narayana Setty Vs. State of Mysore
Court: Karnataka
Decided on: Jun-17-1953
Reported in: AIR1954Kant17; AIR1954Mys17
ORDER1. The petitioners in both these cases were prosecuted under Section 20 (b), Mysore Sales Tax Act for failure to pay the tax assessed and demanded; the trial Court found them guilty and sentenced to pay a fine of Rs. 100/- each, with a further direction for the recovery of the tax assessed respectively against each of them.2. Mr. P. Krishnappa, on behalf of the petitioners contended that the tax demanded is illegal and otherwise 'ultra vires' the Sales Tax Act. Both the petitioners are merchants dealing in cocoanuts and their defence is common. It is argued that the petitioners are taxed illegally en the turn-over basis of sales as if they were dealers in general commodities; whereas being dealers in cocoanuts, they should have been classed under the category of fruit merchants and dealt with on basis specially applicable to fruit merchants and taxed according to the rates fixed in the Government Notification issued in that behalf. In support of his contention Mr. Krishnappa relie...
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