Kerala Court August 1956 Judgments
K.J. Mathew Vs. First Member, Board of Revenue and anr.
Court: Kerala
Decided on: Aug-30-1956
Reported in: [1957]8STC854(Ker)
1. The petitioner is a tobacco licensee (A class) whose turnover has been estimated at Rs. 1,20,000 in respect of the accounting period, 1st January, 1952,10 31st March, 1952, and at Rs.6,24,000 in respect of the accounting period, 1st April, 1952, to 31st March, 1953. The correctness of the estimate is not disputed and the petitioner admits liability to sales tax 'at the rate of three pies for every Indian rupee in such turnover' as directed by Sub-section (1) of Section 3 of the Travancore-Cochin' General Sales Tax Act, 1125.2. Sub-section (2) of Section 3 of the Travancore-Cochin General Sales Tax Act, 1125, provides :-Subject as aforesaid, the sale of any of the goods mentioned below shall be subject to a tax at the rate specified in respect thereof, at such single point in the series of sales by successive dealers as may be prescribed ; and the tax shall be paid by the dealer concerned on his turnover in each year relating to such goods and shall be in addition to the tax to which...
Tag this Judgment!In Re: S. Hamsa Koya
Court: Kerala
Decided on: Aug-09-1956
Reported in: [1957]8STC18(Ker)
Kumara Pillai, J.1. This is a reference made by the Additional First Class Magistrate of Ernakulam under Section 432(1) of the Code of Criminal Procedure. The reference arises out of a prosecution of an assessee by the Sales Tax Department for his failure to pay a provisional assessment to sales tax.2. Section 3(1)(a) of the Travancore-Cochin General Sales Tax Act (XI of 1125) provides that 'every dealer shall pay for each year a tax on his total turnover for such year'. By the rules made by the Government under Sub-sections (4) and (5) of Section 3 and Section 24 of the Act this tax was allowed to be realised in certain cases by two assessments-a provisional assessment and a final assessment. Rules 9, 10 and 11 relate to provisional assessments and Rule 14 to final assessments. The provisional assessment under Rules 9, 10 and 11 is to be made shortly after the commencement of the financial year on the basis of the estimated turnover for the whole year and subject to the final assessme...
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