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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 ..... service. It is contended that the petitioner was not liable to any 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. 10,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that under the Sales Tax Act the Sales Tax Officer has jurisdiction 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 civ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gar while dealing with Sec- tion 67 of the Indian Income-tax Act of 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' shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment of Mysore(1), and I do not think it is necessary to reconsider 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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