This Court again enforced the fundamental rights of the petitioners in J. Collector of Sale-tax by reversing the finding of the Sales-tax Officer, who had held that the sales in that case were intrastate and holding that they were made in the midst of import. 4) the question raised was whether betel leaves had been exempted from sales tax underneath certain provisions of the C.P.& Berar Sales Tax Act. This Court agreed with the view of the assessing authority that they were not exempted. The question as to the maintainability of the application underArt. This decision can’t, therefore, be taken as an authority for holding that an application underneath Art. 32 is maintainable even in respect of orders that are made in the undoubted exercise of jurisdiction by a quasi-judicial authority.
The qualification ,quasi’, however, would not make its responsibility to act judicially less imperative. In its position as an assessing authority is if incumbent upon it to ascertain facts and apply the taxing legislation to these details. It should apply its thoughts to the related provisions of the legislation and to the information of every case and arrive at its findings. It is, therefore, inevitable that the authority ought to have the ability sources youxuan 2b kkr to construe the details in addition to the laws. In other words, it will have to have jurisdiction to do those things or else its selections can by no means have any worth or binding force. A taxing authority which has the ability to make a decision on matters falling within the purview of the law underneath which it’s functioning is undoubtedly underneath an obligation to arrive at a right choice.
The realized Judge then proceeded to hold that as there was under the Act a single legal responsibility and that s had been discharged, there might be no proceedings for the evaluation of the same gross sales a second time to tax. The ratio of the choice would appear to be that because the legislation didn’t authorise the imposition of tax a second time on sales on which tax had been levied and collected, proceedings for evaluation a second time had been without jurisdiction. In Madan Lal Arora’s case a discover for assessment was issued after the expiry of the period prescribed due to this fact by the statute. The assessee thereupon applied to this Court underArt.
Xx xx xxx Generally speaking, a person may be stated to be aggrieved by an order which is to his detriment, pecuniary of in any other case or causes him some prejudice in some form or other. A one who isn’t a celebration to a litigation has no right to enchantment merely as a outcome of the judgment or order accommodates some opposed remarks towards him. It was said that the reply would absorb oven erroneous decisions as to commodities and transactions with respect to which ‘the State legislature, is incompetent to make legal guidelines. I really have little question that it would not, as a result of the power of the Sales Tax Officer to levy a tax can’t extend beyond that of the State legislature. Fundamental rights enumerated in Art. 19 are, however, liable to be restricted by legal guidelines Permissible underneath cls.
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In Kailash Nath v. State of Uttar Pradesh however, as I really have stated that the said decision remains to be good regulation, this ground isn’t open to the stated agency . In the outcome the appliance for restoration of Civil Appeal No. 572 of 1960 is dismissed with costs. This could additionally be an argument of inconvenience and this Court, as has already been indicated, might adjourn- the case until the entire proceedings come to an finish before the best Sales-tax authority.
If it had so accomplished the statute would have been un- constitutional under Art. 286. It might be seen that the question which arose in that. In Balaji v. The Income Tax Officer, Special Investigation, Circle, Akola the Income tax Officer included, after the registration of a firm, the income of the spouse and of the minor youngsters who had been admitted to partnership. Under a provision of legislation which is extremely vires in basic within the matter of applicability of Art.32.In the former case the supply of legislation being valid the order might be protected as being beneath the authority of a valid legislation and subsequently it will not be violative of Art. 19 and Art. 32 just isn’t out there to challenge that order.
Similarly, if a tax is assessed by an authority which has no jurisdict- 1 S.C.R. 621, 725. The decision in Bidi Supply Co. v. The Union of India arose out of a considerably different set of facts. There the Central Board of Revenue transferred via a general order sure instances of the petitioner beneath s. 5 (7-A) of the Indian Income-tax Officer, District III, Calcutta, to the Income-tax Officer, Special Circle, Ranchi. It was held that an omnibus wholesale order of switch as was made within the case was not contemplated by the sub-section and, due to this fact, the impugned order of transfer which was expressed normally phrases irrespective of any specific case and 2 S.C.R. sixty seven. So long as we keep to the broad and elementary principles that regulate the exercise.