Finality of sales tax assessments upheld where State law validly bars court challenge and incidental jurisdiction limits.

A State Legislature competent under Entry 54 of List II may validly provide for the finality of assessments under a sales tax law and bar judicial challenge to them. Section 22 of the Mysore Sales Tax Act, 1948 was held not to be repugnant to the Code of Criminal Procedure or the Indian Evidence Act, because its restriction on court jurisdiction was incidental and ancillary to the legislative power over sales tax. The provision also applied uniformly and did not violate Article 14. Accordingly, the section was upheld as valid and the accused could not question the assessment order in court.

---

---

Issues: Whether section 22 of the Mysore Sales Tax Act, 1948 was ultra vires of the Constitution and the Code of Criminal Procedure, and whether an accused could challenge an assessment order passed by the assessing authority in court.

Analysis: The provision was examined in the context of a pre-Constitution sales tax law continued by Article 372 of the Constitution. The Court held that the State Legislature, acting within Entry 54 of List II, was competent not only to enact a sales tax law but also to provide for offences, the jurisdiction of courts, and the finality of assessments made under that law. Section 22 was treated as an incidental and ancillary limitation on court jurisdiction, supported by the legislative power under the State List, and not as a provision repugnant to the Code of Criminal Procedure or the Indian Evidence Act. The Court further held that the provision applied uniformly to all persons covered by it and did not offend Article 14.

Conclusion: Section 22 of the Mysore Sales Tax Act, 1948 was upheld as valid, and the accused had no right to question the assessment or order before the court.

Final Conclusion: The reference was answered by affirming the validity of the impugned provision and by denying the accused a right to impeach the assessment proceedings in court.

Ratio Decidendi: A State Legislature competent to enact a law on a State subject may validly provide for the finality of assessments and bar judicial challenge to such assessments, and such a provision is not invalid merely because it incidentally affects court jurisdiction or overlaps with general procedural laws.

---