1954 (11) TMI 36

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....of Commercial Taxes dated 25th April, 1953, and from the petition for revision. A very important question of law is involved in the case. In the registration certificate of the petitioners quarterly returns had been prescribed but the Commercial Tax Officer found that the average tax- able turnover of the petitioners did not exceed 10% of their average gross turnover over the latest three years....

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....relevant period no order by the Assistant Commissioner or any other officer was required for amending the return period of a dealer whose average taxable turnover did not exceed 10% of his average gross turnover, this being laid down in the Act itself [section 10(2)]. It is true that the law speaks of the satisfaction of the Commissioner about the percentage but I am afraid this is only a legal qu....