1972 (3) TMI 76

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....eferred to as "the Act") the Superintendent of Commercial Taxes served a notice upon the dealer M/s. Christian Mica Industries Ltd. as to why the dealer should not deposit in the Government treasury the amount of Rs. 61,011 collected as sales tax by it from the purchasers on sale of mica in respect of which it was not liable to pay such tax and which amount had not been refunded to the purchasers ....

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....nto the Government treasury the amount of Rs. 61,011 said to have been collected by it as sales tax on account of sale of mica during the year 1950-51?" 2.. It has been contended by the learned counsel for the dealer that section 20-A(3) of the Act is ultra vires and, therefore, the order of the Superintendent of Commercial Taxes for depositing the aforesaid amount is bad and the reference must....