1950 (12) TMI 22

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x Officer under Section 20 of the Mysore Sales Tax Act of 1948 for default in payment of sales tax within the time allowed for which it was assessed. In answer to the charge, the petitioner pleaded that he had been served with a demand notice for Rs. 639-8 but stated that he did not transact any business at all, implying thereby that he was not liable to assessment. The learned Magistrate repelled....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....proof of liability of the assessee has been furnished by the prosecution to shift the burden on to the assessee to affirmatively prove that the offence had not been committed. The prosecution has affirmed that the assessee petitioner has been assessed on 27th February, 1950, and served the demand notice on him. The fact of service has been admitted by the accused. These facts are sufficient to est....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bviously not applicable in view of the fact that the expression required to be interpreted in Section 20(b) of the Mysore Act was "fails to pay any tax assessed on him." This expres- sion is similar to the amended expression contained in the amended Act of Madras. The expression "due" in the old Act is interpreted to mean "lawfully due". Inferentially it means that the interpretation of the (1) [1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of tax assessed under the Mysore Act and Section 22 prohibits the civil Courts from questioning by appeal or application by way of revision the assessment made or an order passed by the assessing authority. If the provisions contained in the Act or the rules made thereunder, and the method and the manner in which the orders are made, are precluded from the cognisance by civil Courts which evident....