1953 (2) TMI 36

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., and further issue a writ of prohibition or other appropriate writ, order or direction to the counter-petitioners, prohibiting the collection of the sales tax called for in the demand notice mentioned in para. 7 of the application wherein the petitioners are asked to pay an amount of Rs. 5,360-13-0 within 21 days from its receipt which was on 16th October, 1951. The petitioners were assessed on a turnover of Rs. 4,01,417-0-6 which was the aggregate of 8 items detailed in para. 2 of the petition of which Items 2, 5 and 6 are exports outside India, to Rangoon. The complaint of the petitioner is that in so far as those exports are concerned, they are immune from being assessed, to sales tax and in so far as the aggregate amount of the said th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s prayed for in the petition or should be quashed only to the extent it relates to the exports. The same question arises as regards the writ of prohibition asked for in the applica- tion. We have the high authority of Lord Blackburn in Mackonochie v. Lord Penzance(3): " Where part is within the jurisdiction and part not, a prohibition is awarded against doing what is in excess of jurisdiction and a consultation as to the rest." (1) [1952] 3 S.T.C. 91. (3) (1881) 6 App. Cas. 424, at p. 444. (2) [1952] 3 S.T.C. 434. The proceedings complained of in S.T.M. 852 of 1950-51 should, therefore, be quashed in so far as they relate to the sales tax assessment on the exports outside India. They can be maintained as regards the rest. Indeed the griev....