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TMI Blog1963 (4) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... h attracted tax at the point of purchase under section 3(1) read with section 5(vi) of the Madras General Sales Tax Act, 1939. The Tribunal's order, on appeal, was made on 9th September, 1957. It does not appear that the petitioner agitated the matter further by filing a revision petition to this Court. This petition is to forbid the revenue from collecting the tax. The rule is asked for on two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of the Code of Criminal Procedure. The jurisdiction of the Magistrate to collect tax, as if it were a fine, is not under that Code, but under the provisions of the enabling fiscal Act. The foundation of the Magistrate's jurisdiction being the fiscal Act itself, I do not think that the pecuniary limit of fine prescribed by the Code of Criminal Procedure can be applied to the Magis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l single point scheme of tax. In that way, it is said discrimination occurs in relation to the burden of tax imposed on transactions entirely covered by licence as contrasted with transactions not so covered. It seems to me that this contention overlooks that if there is any differential burden brought about, it is not because the provisions of the Act themselves are discriminatory, but because of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution is only that the State shall not discriminate. Mr. Thyagarajan has not been able to satisfy me by what act of the State or by what provision of the Act any discrimination in taxation resulted. Further, the requirements of equal protection is only that like should be treated alike. It is not the case of the petitioner that, among licensed dealers, some have been picked out for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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