9911796707
TMI Blog1980 (8) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... n Karnataka State. A notice had been issued dated 10th November, 1975, by the Commercial Tax Officer (exhibit A) stating that the turnover of the petitioner had exceeded rupees ten lakhs during the month of September, 1975, and in accordance with the amendment to the Act, by section 6-B, he was liable to pay additional tax at ten per cent of the tax. On receipt of this notice, the petitioner sent a reply dated 17th November, 1975 (exhibit B), stating that the total turnover for the months of July, August and September, 1975, aggregated to Rs. 6,62,505.98 and out of this a turnover in a sum of Rs. 1,79,690.81 was in respect of his own trade and a turnover of Rs. 4,82,815.17 was in respect of commission trade of goods supplied from known prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs may be dropped. 3.. However, the Commercial Tax Officer issued a notice of demand (exhibit E) which is impugned in the writ petition confining the demand to the payment of additional tax for the three months, namely, July, August and September, 1975. Apparently the demand made for the period 1974-75 was dropped in the view that section 6-B of the Act was introduced by Karnataka Act No. 16 of 1975 and would come into force only with effect from 1st April, 1975, and the accounting period of the assessee was the year ending 30th June. 4.. It is contended by Sri K. Srinivasan, the learned counsel for the petitioner, that the demand is illegal and not warranted by law. He submitted that in respect of a commission agent, by virtue of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner of Agricultural Incometax and Sales Tax, Ernakulam[1961] 12 S.T.C. 245., to the effect that there must be as many separate assessments as there are non-resident principals and the turnover of all the non-resident principals could not be considered together in a single assessment. The decision of the Kerala High Court was in relation to section 18 of the General Sales Tax Act, 1125, applicable to that State and in relation to a provision akin to section 9 of the Act. It appears to me that the contention of the learned counsel that in order to attract liability to tax under section 11, the transaction to be considered is that of the known principal, i.e., the turnover in relation to that principal and, prima facie the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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