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TMI Blog1965 (11) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 24 Parganas, under the Bengal Finance (Sales Tax) Act, 1941, for the period from 22nd November, 1954, to 10th April, 1956. The turnover of the assessees for the relevant period was Rs. 87,380. In computing the tax on that turnover the Commercial Tax Officer worked on the principle of taxation which is incorporated in rule 2(2) of the Bengal Sales Tax Rules, 1941. Almost two years before this order of assessment was passed, rule 2(2) of the Bengal Sales Tax Rules, 1941, had been struck down as bad, illegal and ultra vires the Constitution by a judgment passed by Sinha, J., in the case of Messrs Dakshineswar Sarkar and Brothers Ltd.[1957] 8 S.T.C. 478. The judgment by which the aforesaid rule was declared illegal had been passed on 18th Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made illegally and without authority of law. But the Commercial Tax Officer took no notice of the decision of the Supreme Court. The petitioners on 11th November, 1960, preferred an appeal to the Assistant Commissioner of Commercial Taxes, Howrah Circle, who dismissed the appeal on the preliminary ground that it was barred by limitation. Thereafter the petitioners filed a petition for revision before the Commissioner of Commercial Taxes, West Bengal, who also rejected the petitioners' petition on the ground that the petition had been delayed and there was no obligation on the appellate authority to condone the delay for finding out if the levy of tax had been done in contravention of the principles laid down by the Supreme Court. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal authorities who have been hearing applications in revision against that order of the Commercial Tax Officer exceeded their jurisdiction when they confirmed the order of the Commercial Tax Officer. We are of the opinion that this particular contention of the appellants is one which should have been adjudicated fully after the issue of a rule nisi. It is true that the petition has not been satisfactorily drafted. Even the grounds on which the petition has been moved do not make it absolutely clear that the main ground on which the appellants were challenging the various orders with instant petition was that the original order of the Commercial Tax Officer was a nullity. Our attention has been drawn to ground (F) in paragraph 13 of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thers". Mr. Basak obviously wanted to rely on this as showing the complete bona fide of the Commercial Tax Officer. I must say I was not at all impressed by this argument. To my mind, the postscript indicated, on the other hand, complete lack of bona fide on the part of the Commercial Tax Officer. It shows that when the Commercial Tax Officer passed the assessment order he knew that the Calcutta High Court had already declared rule 2(2) as illegal and ultra vires the Constitution of India. He should not, therefore, have passed the assessment order under that particular rule, that is to say, his order should have been in favour of the petitioners against the State Government. If the State Government wanted to have an opportunity for assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... territories in relation to which it exercises jurisdiction. It would be anomalous to suggest that a tribunal over which the High Court has superintendence can ignore the law declared by that Court and start proceedings in direct violation of it. If a tribunal can do so, all the subordinate Courts can equally do so, for there is no specific provision, just like in the case of Supreme Court, making the law declared by the High Court binding on subordinate Courts. It is implicit in the power of supervision conferred on a superior tribunal that all the tribunals subject to its supervision should conform to the law laid down by it. Such obedience would also be conducive to their smooth working; otherwise, there would be confusion in the administ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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