TaxTMI 
TaxTMI 
1968 (9) TMI 94
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....m Sales Tax Rules, 1947, the Commissioner of Taxes, Assam, fixed May 20, 1948, as the date by which the dealers of Shillong Administered Area had to make applications for registration under the Assam Sales Tax Act, 1947 (17 of 1947), hereinafter called the "Act". By notification dated April 15, 1948, the Government of India had extended the provisions of the Act with slight modifications to the Administered Area in Shillong under section 4 of the Extra-Provincial Jurisdiction Act, 1947. The appellant got itself registered under the Act. Upto the half- yearly return periods ending September 30, 1957, the appellant was assessed to sales tax and the tax was realised by the sales tax authorities. On March 6, 1959, the Superintendent of Taxes, Shillong, respondent No. 4, raided the business premises of the appellant and seized the account books, etc. The appellant filed a petition under article 226 of the Constitution in the High Court. By its order dated June 3, 1959, the High Court directed the Deputy Commissioner of Taxes, Assam, to return the seized books and documents within three weeks of the date of the order to the appellant. As directed by the High Court, the documents were ....
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....llant also applied in respect of the appeals relating to the periods ending September 30, 1956, March 31, 1957, and September 30, 1957, as well as the penalty appeals of periods ending on March 31, 1958 and September 30, 1958, and prayed for admission of these appeals without payment of the assessed tax. In this case also the amount was reduced by the Assistant Commissioner of Taxes but the matter was kept pending till the disposal of the reference by the High Court. On May 21, 1960, the appellant filed separate petitions before the Assistant Commissioner praying that as the financial condition of the appellant was not good the appellant may be allowed to furnish reasonable security in lieu of cash and the appeal may be admitted on such security. By his order dated May 23, 1960, the Assistant Commissioner of Taxes fixed June 8, 1960, for payment of the amount required for admission of the appeals, failing which the appeals were ordered to be dismissed. The appellant then moved the Commissioner praying that in view of his financial difficulty he should be allowed to furnish reasonable security in lieu of cash to be paid. The application was rejected by the Commissioner on June 21....
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....r in relation to any area outside the Provinces." Section 3 states: "3. (1) It shall be lawful for the Central Government to exercise extra-provincial jurisdiction in such manner as it thinks fit. (2) The Central Government may delegate any such jurisdiction as aforesaid to any officer or authority in such manner and to such extent as it thinks fit." Section 4 provides as follows: "4. (1) The Central Government may, by notification in the official Gazette, make such orders as may seem to it expedient for the effective exercise of any extra-provincial jurisdiction of the Central Government. (2) Without prejudice to the generality of the powers conferred by sub-section (1), any order made under that sub-section may provide- (a) for determining the law and procedure to be observed, whether by applying with or without modifications all or any of the provisions of any enactment in force in any Province or otherwise; (b) for determining the persons who are to exercise jurisdiction, either generally or in particular cases or classes of cases, and the powers to be exercised by them; (c) for determining the courts, judges, magistrates and authorities by whom and f....
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....Indian (Foreign Jurisdiction) Order-in-Council and partly by administrative measures. It was argued that by virtue of the instrument of accession all previous existing arrangements between Khasi Hills States and the Government of India in the Assam Province were continued and the Central Government could therefore exercise extra-provincial jurisdiction by usage. To put it differently, the argument of the respondents was that though the instrument of accession was accepted by the Governor- General on August 17, 1948, it recognised the fact that there was a certain existing arrangement regulating relations between the Government of India and the Chiefs of the Khasi Hills States. The Central Government therefore exercised extra-provincial jurisdiction by agreement or usage and it cannot therefore be said that the notification of the Central Government dated April 15, 1948, was invalid. When the appeals were originally heard we considered that the material on the record was not sufficient to enable us to determine the disputed question, namely, whether the Dominion of India was entitled to exercise extra-provincial jurisdiction over the Shillong Administered Areas on April 15, 1948,....
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....her means acquired jurisdiction over certain territories of the erstwhile State of Mylliem. The jurisdiction was exercised under the Indian (Foreign Jurisdiction) Order-in-Council, 1902, as amended by the Indian (Foreign Jurisdiction) Order-in-Council, 1937. Mawkhar was a part of the territories of Mylliem jurisdiction over which had been agreed to be given by the Siem of Mylliem to the British Government. It was included in those parts of Shillong which came, in course of time, to be called the Shillong Administered Area. It has been reported that on actual survey the small area known as Bara Bazar area comes partly under Mawkhar proper and partly under South East Mawkhar and Garikhana. Bara Bazar area was thus a part of the area belonging to the erstwhile Mylliem State in which the British Government in India exercised jurisdiction under the Indian (Foreign Jurisdiction) Order-in-Council. On the withdrawal of British rule the jurisdiction over the territories of the erstwhile Mylliem State which had been included in the Shillong Administered Area continued to be exercised with the consent of the Siem and the jurisdiction which was until then exercised in those areas by the Bri....
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....ercised by the British Government over the Shillong Administered Area was quite extensive and in exercise of that jurisdiction a number of Acts-Central and Provincial- were extended to the Shillong Administered Area, for example, the Indian Income-tax Act and the Assam Municipal Act with the consent of the Siem of Mylliem where necessary. On the withdrawal of the British rule the Dominion of India acquired the same jurisdiction which included the extension of the Act to the Shillong Administered Area. Under section 6(2) of the Act of 1947 the answers of the Central Government to the questions forwarded by this court shall be treated as conclusive evidence of the matter therein contained. We accordingly hold that the argument of the appellant on this aspect of the case should be rejected. It was then contended on behalf of the appellant that section 30 of the Act after the amendment was not applicable and the Assistant Commissioner of Taxes had no authority to ask the appellant to deposit the amount of tax assessed before hearing the appeal. Section 30 of the Act, as it originally stood, was to the following effect: "30. (1) Any dealer objecting to an order of assessment or pe....