9911796707
TMI Blog1962 (7) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... twithstanding anything contained in sub-rule (1) a licence shall, in addition to the licensee's place of business, cover such shandies as may be entered in the licence, provided that the turnover at the said shandies shall be included in the turnover at the licensee's place of business. (3) Every application for renewal shall be submitted in Form 10-A so as to reach the assessing authority not later than 30 days after the commencement of the year, for which the renewal is required. (4) (a) The fee for the grant or renewal of a licence under section 11 shall be fifty rupees and in other cases, it shall be as follows: Rate of licence fee for every taxable turnover of Rs. 1,000 or part thereof. Maximum lic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t whereas a person on whom sales tax is levied can pass on his burden to his customer under section 18 of the "Act", a person who pays licence fee cannot similarly pass on the burden to his customer and such a discrimination is opposed to the equality clause in the Constitution. Lastly it was contended that the rules having come into force on 1st November, 1957, the petitioner whose assessment year commenced from 1st October, 1957, could not have been taxed for the period from 1st October, 1957, to 23rd October, 1957, under those rules. There is no substance in any one of these contentions. We shall now take up for consideration each one of the above noticed contentions. The charging section under the "Act" is section 5. Section 6 pro- vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provide any right of appeal as against the tax imposed Since reported as C.S. Nagaraja Setty and Another v. Deputy Commissioner of Commercial Taxes, City Division, Bangalore [1962] 13 S.T.C. 578. on him. According to the learned Government Pleader, the view of the learned counsel for the assessee that there is no right of appeal against any fee imposed is not correct. We have not gone into that question as even if there is no right of appeal the petitioner cannot complain about it as a right of appeal is one that has to be conferred and not one that can be claimed as of right. The grievance of the assessee that whereas the persons on whom sales tax as such is imposed can pass on the burden to their customers, those on whom licence fee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
