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TMI Blog1963 (11) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... bruary, 1961. These were filed before the Sales Tax Officer only on 8th March, 1961, but before the assessment was made, the delay being explained as due to late receipt of the same from the purchaser in Madras. Exhibit P-2 is copy of the order of assessment. The petitioner preferred an appeal to the Appellate Assistant Commissioner and a revision petition before the Deputy Commissioner of Agricultural Incometax and Sales Tax, but these were unsuccessful. Exhibits P-3 and P-4 respectively are the orders in appeal and revision. He has moved this Court for quashing the orders, exhibits P-2, P-3 and P-4, under Article 226 of the Constitution. The first respondent is the Sales Tax Officer, Ponkunnam, and the second respondent, the Deputy Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) sells to a registered dealer other than the Government goods of the description referred to in sub-section (3); shall be liable to pay tax under this Act, which shall be one per cent. of his turnover. * * * * (4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner- (a) a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority; or (b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act. The meaning of the words "manner and form" is given in Stroud's Judicial Dictionary in these terms: "The words in 'manner and form' refer only to the mode in which the thing is to be done, and do not introduce anything from the Act referred to as to the thing which is to be done or the time for doing it." This is an extract from the judgment of Lord Campbell, C.J., in Acraman v. Herniman16 Q.B. 1003. The plaintiffs in that case had become the assignees in bankruptcy proceedings against Garett who had executed on 4th March, 1850, a warrant of attorney to the defendant Herniman on the strength of which the latter had obtained judgment against him and sold his goods. A copy of the warrant of attorney was filed with the officer actin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d I cannot agree to put a forced construction upon it. The Legislature has held there that any warrant of attorney given by a trader to confess judgment in a personal action not filed within twentyone days after execution in manner and form provided by Stat. 3 G. 4 c. 39, shall be deemed fraudulent, null and void. The manner directed by that Act is, filing the warrant or copy, with an affidavit of the time of execution. Here are a judgment and execution on a warrant of attorney given by a trader, and the warrant filed, but without an affidavit. The plain meaning of the late Act is that such a warrant shall be null and void against the assignees. The words 'in manner (1) 16 Q.B. 1003. and form 'refer only to the mode in which the thing is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the words "in the manner" would denote only the mode in which an act was to be done, that whenever the time for doing an act was to be prescribed by rules, the words "in the manner" or "the manner in which " were insufficient for that purpose but that specific words such as "the time within which" were also necessary. 6.. It was argued on behalf of the respondents that rule 6 which requires the declaration forms to be filed together with the return in Form II only provides for the manner of filing the declaration forms. We are unable to accept the argument. The time within which the return as well as the declaration forms have to be filed is provided for by rule 6, the time for filing the latter having been extended from time to time by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the assessee should have been given an opportunity to produce proper declaration forms. The order of the Appellate Tribunal was accordingly quashed. In Deputy Commissioner of Commercial Taxes, Madras v. Manohar Brothers[1962] 13 S.T.C. 686., declaration forms in respect of part of the turnover were filed only before the Appellate Assistant Commissioner who declined to act on the same. The Sales Tax Appellate Tribunal upheld the assessee's claim in respect of one transaction. It was held by the High Court of Madras that the assessee who produced the declaration forms in appeal was not entitled to claim the benefit under section 8(1) of the Act. This decision is based on an earlier decision in Deputy Commissioner (Commercial Taxes), C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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