1970 (7) TMI 63

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Act. The Commissioner of Commercial Taxes transferred the assessment files to the Assistant Commissioner of Commercial Taxes, the respondent in these writ petitions. The respondent initiated proceedings under section 12-A of the Act read with rule 38 of the Mysore Sales Tax Rules proposing to levy tax on the turnover of coriander under section 5(1) of the Act. The notices in these cases are similar and it is therefore sufficient if we set out one notice in Writ Petition No. 1395 of 1969 marked as exhibit 1. It reads: "No. T. 2150/68-69 Office of the Asst. Commissioner of Commercial Taxes, Bangalore City Division, Bangalore, dated 22nd March, 1969. Notice under section 12-A read with rule 38 of the Mysore Sales Tax Act, 1957, and Rules .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sore, Bangalore, transferring some cases of higher assessment to the Assistant Commissioner of Commercial Taxes for assessment etc. as per rules. Accordingly, the undersigned has to take action in reopening the assessments referred to above and to assess the turnover of coriander noted above. The levy of tax on the turnover of coriander will be in addition to the tax imposed on the turnover of other articles in the assessment referred to above. The time before the undersigned to revise the assessment for the year 1963-64 is very short. But, to effect such assessment without giving you an opportunity to put forth your objections, if any, would be improper. Hence, a clear opportunity is now given hereby calling upon you to file the objections .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... respect of the turnover of coriander is improper in view of the expert opinion that coriander is a spice. The notice does not state that the turnover is an escaped turnover. If the exemption of the turnover was improper, then the matter is not one for proceeding under section 12-A but under section 21 of the Act as stated earlier. Section 21 empowers the revisional authority to revise the orders passed by subordinate authorities, if on examination of the record, the revisional authority is satisfied that the order of the subordinate authority is not legal or proper. Though the notice issued by the respondent purports to be one under section 12-A read with rule 38, the ground stated in the said notice is one that can be relied on only under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X