1972 (7) TMI 103

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ged taxable turnover of Rs. 15,000 in connection with the transfer of certain rights in the Tamil picture "Maruthanattu Elavarasi". It is common ground that it was only on this single occasion that the petitioner has transferred certain rights in the picture during the entire assessment year. The original order of assessment was passed on 29th August, 1966. He filed an appeal on 29th September, 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0, rejected the petition and observed thus: "The Board has examined the request contained in the petition cited. It sees no reason to interfere on behalf of the petitioner. Consequently, the question of granting stay of collection of tax and penalty does not arise." It is as against this, the present writ petition has been filed. The challenged order is no doubt non-speaking. The petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l because it was dismissed in limine on the technical ground that it was delayed by a day. In Erode Yarn Stores v. State of Madras[1963] 14 S.T.C. 724., a Division Bench of this Court under similar circumstances said: "The Board is not prevented from exercising its power of revision under section 34 of the Madras General Sales Tax Act, 1959, solely for the reason that a belated appeal has been ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the only order which could be revised by the Board in the circumstances is the original order of assessment made by the assessing officer on 29th August, 1966. When its jurisdiction was sought it rejected the petition observing that it sees no reason to interfere. The order ex facie does not contain any reason and is, therefore, non-speaking. In these circumstances it is difficult to hold that th....