9911796707
TMI Blog1959 (11) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... articles of food and drink sold in a hotel, boarding house or restaurant, the tax shall be calculated at the rate of 4½ pies for every rupee if the turnover relating to those articles is not less than Rs. 25,000." In effect this meant that whereas normally the standard rate of tax was 3 pies per rupee on the total turnover tax was enhanced to 4½ pies in cases where articles of food and drink were sold in hotels. The constitutional validity of this proviso was challenged before this Court, and this Court upheld the objection and declared that the enhanced rate of tax for which provision was made by the proviso was void as an unreasonable discrimination obnoxious to Article 14 of the Constitution. This situation was, however, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... But at the stage of the hearing and disposal of the appeal by the Appellate Tribunal, the decision of this Court to which I have already adverted had been rendered, and applying the principles there laid down the Tribunal reduced the rate of tax to 3 pies. This order of the Tribunal has become final and is even now in force. On the basis of this order of the Tribunal reducing the rate, the petitioner became entitled to a refund of Rs. 1,727-1-3, and this sum was refunded in September, 1956. Madras Act XV of 1956 received the assent of the President on 1st October, 1956, and was published in the Fort St. George Gazette on 8th October, 1956. Thereafter the Deputy Commercial Tax Officer, Tiruchirapalli, issued a notice to the petitioner, requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner to refund the amount which on the date when it was paid over was validly due to the petitioner under an order of the Appellate Tribunal which stands even now; in other words, whether the retention of the money by the petitioner has become unlawful by reason of the provisions contained in Madras Act XV of 1956, relevant portions of which have already been extracted. I am clearly of the opinion that the demand for refund now made cannot be sustained on the terms of section 17. The relevant portion of the section is contained in sub-section (1), and under it the tax levied or collected is deemed to have been levied or collected validly. If, therefore, matters had stood at that stage, that is, if assessment had been made at 4&frac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
