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TMI Blog1952 (8) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... sales tax for the financial year 1948-49 in respect of which the demand notice is issues. His turnover for the financial year is admittedly below Rs. 10,000. The financial year 1948-49 consists of only eleven months. Even according to the Sales Tax Officer the turnover of the petitioner was above Rs. 9,000, but less than Rs. 10,000. Anyway it is contended that the petitioner could have filed an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to ascertain whether the turnover is over Rs. 10,000 or less and the tax is leviable. When the Sales Tax Officer is satisfied that the assessee is a dealer within the meaning of the word as used in the Act, that lie deals in a com- modity not exempt from the levy of sales tax and that his turnover exceeds Rs. 10,000 neither a civil nor a criminal court can sit in judgment over the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1922: "The right to challenge in a court of law arises only where the Income-tax authority has no jurisdiction to assess on the undisputed facts, or on the facts as found by it, or as assumed by it to exist. That is to say, if on certain facts the authority should hold it has jurisdiction in law and if that 'view of the law' should be erroneous, the civil court would be entitled to interfere an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsider the same aspect of the matter at greater length. If in this case as in the case reported in Rama Iyer v. Government of Mysore(2), the Sales Tax Officer had come to the conclusion that the turnover of the petitioner was over Rs. 10,000 for the financial year, it would not have been open to the petitioner to contend either in a civil or criminal court that he is not liable to pay the sales ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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