9911796707
TMI Blog1956 (7) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... 6th July, 1956. "I am to inform you that the amount of Rs. 10,037 due to Messrs. Organic Fertilisers and Chemicals, Mattancherry, has been adjusted towards arrears of sales tax in the accounts of this office for 3/56 final". 2.. The petitioner has no doubt sufficient interest to question the adjustment. This is clear from Exhibit B, an agreement between the firm and the petitioner dated the 8th September, 1955, and Exhibit C, the power-of-attorney dated the 10th September, 1955, which were forwarded to the Government along with the covering letter, Exhibit D, dated the 13th September, 1955. Exhibit D reads as follows: "Sub: Bone-meal supply to Government-2000 tons under tender -Account Messrs. Organic Fertilisers and Chemicals, Mattanch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be arranged by the 'borrowers' at their expense. The 'borrowers' hereby agree to pay to the 'bank' all expenses and incidental charges for the transport of the goods from warehouse to warehouse. (iii) Whenever a request is made by the 'borrowers' to the 'bank' for releasing the goods for the purpose of sending them to the various Government Depots in Travancore-Cochin State, it is hereby agreed that on obtaining a 'trust receipt' from the 'borrowers' the 'bank' should release the goods in trust to the 'borrowers' who will surrender the goods to the Government at the Government Depots. (iv) The 'borrowers' hereby agree that after the receipt and supply of every lot of one hundred tons or above of the bone-meal from the possession of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... general law. According to him the Government should follow one or other of three courses: (1) Recovery as an arrear of land revenue under the Travancore- Cochin Revenue Recovery Act, 1951, as provided by section 13 of the Travancore-Cochin General Sales Tax Act, 1125; (2) Recovery under section 19 of the Travancore-Cochin General Sales Tax Act, 1125, by proceedings before a Magistrate of the First Class; or (3) Recovery by a regular suit. I see no reason to confine the courses open to the State to the three mentioned above and thus deny the State the ordinary right of adjustment available to its citizens under similar circumstances. 5.. An attempt was made to give different legal personalities to the Agricultural Department from which the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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