Plain-language statutory deeming provision upheld for liquor sales tax collection under the Mysore Sales Tax Act.

The proviso to section 5(3)(a) of the Mysore Sales Tax Act, 1957 deemed the State Government to be the first dealer for sales of arrack and special liquor, and section 19 operated as the machinery for collecting tax on those sales. The statutory language was treated as plain and unambiguous, so no restrictive construction was applied. The contention that "the State Government" meant the Union Government was rejected as untenable, and the constitutional objection was not pressed. The challenge to the levy and collection of tax on the specified liquor sales therefore failed.

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Issues: Whether the proviso to section 5(3)(a) read with section 19 of the Mysore Sales Tax Act, 1957 authorised the State Government to levy and collect sales tax on sales of arrack and special liquor, and whether the petitioner's challenge to that authority could succeed.

Analysis: The proviso to section 5(3)(a) expressly deemed the State Government to be the first dealer in respect of sales of the specified liquor goods and entitled it to collect tax under section 19. The language was held to be plain and unambiguous, leaving no scope for a restrictive construction. Section 19 was treated as a machinery provision enabling the Government to collect, in respect of such sales, the same amount that a registered dealer could collect. The Court also held that the argument that the expression "the State Government" meant the Union Government was untenable. The constitutional objection was not pressed at the hearing.

Conclusion: The State Government was competent to collect tax on the relevant sales under the Act, and the petition failed.

Final Conclusion: The challenge to the levy and collection of tax on the specified sales under the Mysore Sales Tax Act, 1957 was rejected, and the writ petition was dismissed with costs.

Ratio Decidendi: Where a taxing statute expressly deems the State Government to be the first dealer for specified sales and authorises collection of tax through a machinery provision, that express statutory mandate prevails and must be given effect according to its plain language.

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