9911796707
TMI Blog1956 (7) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... s made applicable to Chota Nagpur Division by the Governor of Bihar under sub-section (1) of section 92 of the Government of India Act, 1935, by a notification dated the 22nd of March, 1949. It was submitted by learned counsel, therefore, that the revenue authorities could not impose sales tax upon the petitioner for the period from the 1st of July, 1947, to the 31st of March, 1949, which period i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification issued under sub-section (3) of section 1 the Act came into force with effect from the 1st of July, 1947. On the same date as this notification another notification was issued which was made by the Governor of Bihar under section 92(1) of the Government of India Act extending the statute to the Chota Nagpur Division. Later on it was discovered that the notification mentioned in sub-secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Bihar exceeded Rs. 10,000 shall be liable to pay tax under this Act on sales which have taken place in Bihar on and from the date of such commencement." By virtue of section 16 of the Amendment Act this amendment was made applicable with retrospective effect. It is necessary to quote section 16 of the Amendment Act in full: "Notwithstanding anything contained in sub-section (2) of section 1, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hota Nagpur with re- trospective effect because of the notification issued by the Governor of Bihar under section 92(1) on the 22nd of March, 1949. We are quite clear that the assessment of sales tax imposed on the assessee in this case is legally valid and the question stated by the Board of Revenue must be answered against the assessee and in favour of the State of Bihar. As Mr. S.N. Dutt prac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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