Karnataka Court April 1957 Judgments

The Davangere Cotton Mills Ltd. Vs. the Deputy Commissioner and anr.

Court: Karnataka

Reported in: AIR1957Kant73; AIR1957Mys73; ILR1957KAR51; (1957)35MysLJ133

ORDER1. The petitioner is a Mill in Davangere which has been served with a notice by the Deputy Commissioner, Chitaldrug District, to furnish Returns showing the quantity of Cotton consumed in the Mill from April 1951 upto December 1955. The said notice was issued by him in exercise of the powers conferred by Section 6 of the Cotton Cess Act. 1923, Act No. XIV of 1923. Objection has been taken to the said notice oil the ground that the authority competent to cal. for the Return is a 'Collector' and not a 'Deputy Commissioner'. According to Section 2 (a) of the Act, Collector' means 'in reference to cotton consumed in a mill, the Collector of the District in which the mill is situated (or any other officer appointed by the Central Government) to perform the duties of a Collector under this Act.'It is conceded that there is no order of the Central Government appointing the Deputy Commissioner as a Collector for the purpose of the Act and that the Deputy Commissioner in Mysore holds the s...