9911796707
TMI Blog1967 (11) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... re E) respectively, declaring that no sales tax is payable under the East Punjab General Sales Tax Act and the Central Sales Tax Act in respect of the sales of medicinal and toilet preparations and directing the respondents to refund the amount of sales tax illegally imposed and recovered from the petitioners. The merits of the writ petition have not been questioned. The writ petition has been made with a view to adopt the arguments in this case which had found favour with a decision of the Single Bench of this Court reported in Sukh Dev Sarup Gupta v. The Punjab State and Others', which was later on affirmed on 1965 Cur. L.J. 335. Letters Patent Appeal1966 Cur. L.J. 572; [1966] 18 S.T.C. 426.The facts of that decision and of the instant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is short ground and is hereby dismissed." The prayer for quashing of the impugned orders which had been made in this petition, was not made in the former petition. The second preliminary objection is that the petitioners should have exhausted their remedy by filing appeals under section 20 and revision under section 21 of the Punjab General Sales Tax Act. There are four separate assessment orders for the respective years; for the assessment year 1957-58 passed on 9th October, 1958 (annexure B), for the assessment year 1958-59 passed on 11th February, 1960 (annexure C), for the assessment year 1959-60 passed on 4th October, 1962 (annexure D) and for the assessment year 1960-61 passed on 25th June, 1964 (annexure E). Appeals were competent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Parliament Act No. 16 of 1955), came into force, no excise duty is being levied on the spirituous preparations under the Punjab Excise Act, 1914, but is levied under the aforesaid Central Act and the exemption provided under item 37 of Schedule B is, therefore, not applicable. The sales of these preparations from the Ist April, 1957, onwards are, accordingly, leviable to tax under the Punjab General Sales Tax Act, 1948. So, there should be no doubt in the minds of the Assessing Authorities in so far as the levy of sales tax for the period subsequent to the Ist April, 1957, is concerned. As regards the period prior to this date, the judgment of the High Court is being examined a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was urged on behalf of the assessee that while filing an appeal, they would have had to deposit sales tax. It was held that this was not a good ground for by-passing the remedy provided by the Sales Tax Act. In order to warrant the entertainment of a petition under Article 226, something more had to be shown, something going to the root of the jurisdiction of the Sales Tax Officer, something to show that it would be a case of palpable injustice to the assessee to force him to adopt the remedies provided by the Act. But in that case, as the High Court had chosen to entertain the petition, their Lordships of the Supreme Court expressed their disinclination to dismiss the petition on that ground at that stage. This decision is distinguishab ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
