TaxTMI 
TaxTMI 
1967 (4) TMI 114
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....erefore imposed by the Sales Tax Officer at the rate of 1 per cent. on the turnover of Rs. 1,93,346 and at 7 per cent. on the balance, namely, Rs. 37,645. The assessee did not file the declaration forms on or before the prescribed date, i.e., February 16, 1961, but he actually filed the declaration forms on March 8, 1961, before the order of assessment was made, the delay being explained as due to late receipt of the declaration forms from the purchaser in Madras. The assessee preferred an appeal to the Appellate Assistant Commissioner but the appeal was dismissed. The assessee took the matter in revision before the Deputy Commissioner of Sales Tax but the revision petition was dismissed. Thereafter, the assessee moved the Kerala High Court for grant of a writ under Article 226 of the Constitution for quashing the orders of the Sales Tax Officer dated June 13, 1961, and the order of the Appellate Assistant Commissioner dated December 13, 1961. By its order dated November 29, 1963, the High Court allowed the writ petition of the assessee and quashed the orders of assessment of sales tax and directed the Sales Tax Officer to make a fresh order of assessment after taking into consi....
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....ertificate of registration may be given; (b) the period of turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be deter- mined, and the deductions which may be made in the process of such determination; (c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled; (d) the form in which and the particulars to be contained in any declaration or certificate to be given under this Act; .............................................................................................. (3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act. (4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely: .............................................................................................. (e) the authority from whom, the conditions subject to which and the fees subject to payment of which any form of declaration prescribed....
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....nt under section 8(1) of the Act. The opposite view-point was put forward on behalf of the assessee and it was argued that the third proviso to rule 6(1) was ultra vires of section 8(4) read with section 13(4)(e) of the Act. The decision of the question at issue therefore depends on the construction of the phrase "in the prescribed manner" in section 8(4) read with section 13(4)(e) of the Act. In our opinion, the phrase "in the prescribed manner" occurring in section 8(4) of the Act only confers power on the rule- making authority to prescribe a rule stating what particulars are to be mentioned in the prescribed form, the nature and value of the goods sold, the parties to whom they are sold, and to which authority the form is to be furnished. But the phrase "in the prescribed manner" in section 8(4) does not take in the time-element. In other words, the section does not authorise the rule-making authority to prescribe a time-limit within which the declaration is to be filed by the registered dealer. The view that we have taken is supported by the language of section 13(4)(g) of the Act which states that the State Government may make rules for "the time within which, the manner in w....
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....as contended on behalf of the defendant that the judgment was valid notwithstanding the failure to file the affidavit as required by section 1 of Stat. 3, G. 4, c. 39. The argument was rejected and it was held by the Queen's Bench that the warrant of attorney and the judgment thereon were void as against the assignees In bankruptcy. In the course of his judgment, Lord Campbell, C.J., observed as follows: "The enactment of Stat. 12 & 13 Vict. c. 106, s. 136, is very plain; and I cannot agree to put a forced construction upon it. The Legislature has said there that any warrant of attorney given by a trader to confess judgment in a personal action, not filed within twenty- one days after execution in manner and form provided by Stat. 3, G. 4, c. 39, shall be deemed fraudulent, null and void. The manner directed by that Act is filing the warrant or copy, with an affidavit of the time of execution. Here are a judgment and execution on a warrant of attorney given by a trader, and the warrant filed, but without an affidavit. The plain meaning of the late Act is that such a warrant shall be null and void against the assignees. The words 'in manner and form', refer only to the mode in....