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TMI Blog1967 (4) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... fter taking Into consideration the declaration forms furnished by the assessee on March 8, 1961. - Civil Appeal No. 404 of 1966 - - - Dated:- 7-4-1967 - SHAH J.C., SIKRI S.M. AND RAMASWAMI V. JJ. B.R.L. Iyengar, Senior Advocate (M.R. Krishna Pillai, with him), for the appellants. -------------------------------------------------- The judgment of the Court was delivered by RAMASWAMI, J.- This appeal is brought, by special leave, from the judgment of the High Court of Kerala dated November 29, 1963, in writ petition, O.P. No. 2165 of 1962. The respondent (hereinafter called the "assessee") was a dealer in cocoanut-oil business having inter-State sales. For the year 1959-60 the assessee was assessed to sales tax under section 8 of the Central Sales Tax Act (Act 74 of 1956), hereinafter called the "Act". Out of a total turnover of Rs. 2,30,990 and odd determined by the Sales Tax Officer, only a sum of Rs. 1,89,734 and odd was supported by proper declaration Form 'C'. Tax was therefore imposed by the Sales Tax Officer at the rate of 1 per cent. on the turnover of Rs. 1,93,346 and at 7 per cent. on the balance, namely, Rs. 37,645. The assessee did not file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ....................... (4) The provisions of sub-section (1) shall not apply to any sale In the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner- (a) a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority; or (b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government." Section 13 states: "(1) The Central Government may, by notification in the official Gazette, make rules providing for- (a) the manner in which application for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given; (b) the period of turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be deter- mined, and the deductions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... together with proof for the payment of tax due thereon under the Act. Provided that in cases of delayed receipt of declaration forms, the dealer may submit the declaration forms at any time before the assessment is made: Provided further that the delay in submitting the declaration forms shall not exceed three months from the date of sale in question: Provided also that all declaration forms pending submission by dealers on 2nd May, 1960, shall be submitted not later than 16th February, 1961." The first proviso to rule 6 was inserted by notification dated January 3, 1958, the second by notification dated April 26, 1960, and the third by notification dated January 16, 1961. It was contended on behalf of the appellants that the assessee had not filed the declarations in Form 'C' before February 16, 1961, according to the third proviso to rule 6(1) and in view of the breach of this rule the assessee was not entitled to take advantage of the lower rate of assessment under section 8(1) of the Act. The opposite view-point was put forward on behalf of the assessee and it was argued that the third proviso to rule 6(1) was ultra vires of section 8(4) read with section 13(4)(e) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l action, not filed within twenty-one days after execution in the manner and form provided by Stat. 3, G. 4, c. 39, should be deemed fraudulent, null and void. Section 1 of Stat. 3, G. 4, c. 39, required that such warrant of attorney should be filed together with an affidavit of the time of execution thereof, within twenty-one days of the execution of the warrant of attorney. Section 2 provided that if, after twenty-one days, the party giving such warrant of attorney shall be declared a bankrupt, then, unless the warrant or a copy thereof shall have been filed as aforesaid within twenty-one days from the execution or unless judgment shall have been signed or execution issued thereon within the same period, such warrant of attorney and the judgment and execution thereon, shall be deemed fraudulent and void against the assignees. As already stated, judgment has been signed on March 11, 1850, i.e., within twenty-one days of the execution of the warrant of attorney, and It was contended on behalf of the defendant that the judgment was valid notwithstanding the failure to file the affidavit as required by section 1 of Stat. 3, G. 4, c. 39. The argument was rejected and it was held by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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