1966 (9) TMI 119

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.... applicant before the Appellate Assistant Commissioner of Sales Tax was rejected by the Appellate Assistant Commissioner as the petitioner failed to deposit the requisite amount of tax assessed before the admission of the appeal. The petitioner's revision petition before the Additional Commissioner of Sales Tax also failed. The applicant prays that the orders of the Appellate Assistant Commissioner and the Additional Commissioner of Sales Tax be also quashed. 2.. The applicant-firm carries on the business of buying and selling timber and is a "dealer" registered under section 7 of the Act. For the period from 12th November, 1958, to 31st October, 1959, the assessee's turnover of inter-State sales, as per its return, was Rs. 1,91,787.94. Th....

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....he provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold, containing the prescribed particulars on a prescribed form obtained from the prescribed authority. ... ... ..." Rule 8(2) of the Madhya Pradesh Sales Tax (Central) Rules, 1957, which has also a bearing on the matter, is in the following terms"8. (2) A registered dealer who claims to have made a sale to another registered dealer shall, in respect of such claim, attach to his return in Form V the portion marked 'original' of the declaration received....

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....on 8(4) and, therefore, invalid. It was said that the declaration required by sub-section (4) of section 8 could be filed even before the revising authority. 6.. There is no doubt considerable force in the contention of the learned counsel for the petitioner that the words "in the prescribed manner" used in sub-section (4) of section 8 only empowered the Government to lay down by rules the manner of filing a declaration in Form 'C' and not the time within which it is to be filed. The words "in manner and form" were construed by Lord Campbell, C.J., in Acraman v. Herniman(1851) 16 Q.B. 999; 117 E.R. 1164., as referring only to "the mode in which the thing is to be done" and not the time for doing it. This construction put by Lord Campbell o....