1982 (1) TMI 185 - HC - VAT and Sales Tax

Summary

Issues:
1. Interpretation of the term "silk fabrics" in the Karnataka Sales Tax Act, 1957.
2. Application of section 3-A of the Act regarding seeking clarification from the Commissioner.
3. Jurisdiction of the High Court under article 226 of the Constitution for mandamus relief.

Analysis:

The petitioner, a dealer in handloom silk kanas, sought clarification on the meaning of "silk fabrics" following an amendment to the Karnataka Sales Tax Act, 1957. The petitioner approached the High Court under article 226 of the Constitution, seeking a writ of mandamus to compel the Commissioner of Commercial Taxes to issue a clarification under section 3-A of the Act and dispose of the application made. The petitioner contended that the definition of "silk fabrics" in the Act aligns with the Central Excises and Salt Act, 1944. However, the Court held that the relief sought was not for interpreting the term "silk fabrics" but for compelling the Commissioner to address the application under section 3-A of the Act.

The Court emphasized that section 3-A of the Act grants the power to the State Government and the Commissioner to issue instructions to their subordinates to execute the provisions of the Act. It clarified that these instructions are to be issued at the discretion of the State Government and the Commissioner, not at the behest of third parties like the petitioner. The Court highlighted that the petitioner does not possess a right under the Act to seek such clarification from the Commissioner, and there is no obligation on the Commissioner to provide the clarification sought by the petitioner.

Ultimately, the Court dismissed the writ petition without issuing a rule, deeming it a frivolous exercise that unnecessarily invoked the extraordinary jurisdiction of the High Court under article 226 of the Constitution. The Court directed the petitioner to present any contentions regarding the interpretation of item 146 in the Act before the appropriate assessing authority, indicating that the petitioner's remedy lies through the regular channels of the Act rather than through a writ petition in the High Court.