1962 (7) TMI 29

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....-56. In these petitions under Article 226 of the Constitution. the assessee-petitioner has prayed that we may be pleased so quash the orders passed by the Commercial Tax Officer, Dharwar. As against the orders passed by the said Commerical Tax Officer, he has not gone up in appeal to the authorities constituted under the Bombay Sales Tax Act. Till 1st October, 1957, the Bombay area of the Mysore State was governed, in the matter of sales tax, by the provisions of the Bombay Sales Tax Act, 1953. A uniform sales tax law in the new Mysore State was introduced for the first time on 1st October, 1957. The impugned assessments were made only after the 1957 Act came into force, but all of them were made under the Bombay Sales Tax Act, 1953. ....

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....the petitioner, that the right to levy sales tax had been barred. This contention does not appear to have been taken before the Commercial Tax Officer. Further, if there was any substance in that contention, the assessee should have gone up in appeal to the authorities constituted under the sales tax laws. That contention cannot be made a ground in an application under Article 226 of the Constitution. This leaves us with the question as to whether the Commercial Tax Officer, Dharwar, had jurisdiction to make the impugned assessments. Under section 14 of the Bombay Sales Tax Act. 1953, to be hereinafter referred to as "the Act", the power to levy sales tax was conferred on the Collector of Sales Tax. But under section 44 of the Act, the C....

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....d any change in the territories to which any law in force immediately before the appointed day extends or applies, and territorial references in any such law to an existing State shall, until otherwise provided by a competent Legislature or other competent authority, be construed as meaning the territories within that State immediately before the appointed day." The definition of "law" in section 2(h) of the States Reorganisation Act includes "notification" also. In view of these provisions, the notification issued by the Collector of Bombay on 18th May, 1953, continues in force till the same is either modified or replaced by any further notification. it is not the case of Sri Katageri that that notification had at any time been replaced....