1972 (7) TMI 94

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....226 of the Constitution is directed against an appellate order of the Assam Board of Revenue under section 31A of the Assam Sales Tax Act, 1947, of 8th June, 1967. 2.. Respondent No. 1 (briefly "respondent") is a registered dealer under the Assam Sales Tax Act and deals in galvanised corrugated iron (g.c.i.) sheets. They sell these sheets on permits issued and at price fixed by the Deputy Commi....

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....er the provisions of the Assam Sales Tax Act, 1947, as "other goods". The appellant's (respondent herein) contention, that he was not aware of the liability to pay enhanced rate of tax and thus could not realise the tax at the correct rate from his customers, was not accepted by the Assistant Commissioner. The respondent took an appeal to the Assam Board of Revenue, which upheld the plea holding a....

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.... punish the individual dealers." The Board, therefore, held that the respondent may be assessed at the previous rate for the period ending 31st March, 1964. This has led to the writ application at the instance of the Assistant Commissioner of Taxes, Assam, Shillong, and on the common prayer of the learned Advocate-General, Meghalaya, and the learned Senior Government Advocate, Assam, the State ....

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....e law in that behalf. Liability to pay tax is under the charging section subject to the other provisions of the relevant Act and to the rate of tax payable under the law. That should have been the correct approach of the Board in deciding the appeal. 5.. The Board, we find, went at a tangent and wrongly cast a duty on the sales tax department to intimate all the dealers and individual assessees....