M.J. Jamal Mohideen Saheb and Co. vs The State of Madras

Venkatarama Aiyar, J.—The petitioners are a firm of merchants carrying on business as tanners in the City of Madras. The Deputy

Commercial Tax Officer, Esplanade Division, by his order dated 28th February. 1952, determined the taxable turnover of the petitioners for the

period 1st April, 1950, to 31st March, 1951, at Rs. 14,97,726-12-11 and the tax payable thereon was assessed at Rs. 23,401-15-8. After

deducting a sum of Rs. 2,303-5-6 paid as advance tax, the balance payable by the petitioners was Rs. 21,098-10-2. Notice was issued to the

petitioners in Form No. B-l calling upon them to pay the tax and stating that in case it was not paid within the time limited, it would be recovered as

though it was an arrear of land revenue and that further the assessee would be also liable to be proceeded against u/s 15 of the Madras General

Sales Tax Act. The petitioners have replied by taking out this writ challenging the validity of the Madras General Sales Tax Act and further

disputing the correctness of the: assessment under Article 286 of the Constitution.

Under the Act an appeal is provided against the orders of the Deputy Commercial Tax Officer and the petitioners have in fact preferred such an

appeal. It is open to them to raise all questions as to the extent of their liability under the Act and under Article 286 of the Constitution before the

Appellate Officer. We should therefore decline to entertain this petition. We may add that in writ petns. Nos. 21, 41 and 227 of 1952 (Mad), we

have decided the points raised by the petitioners with reference to the validity of the Madras General Sales Tax Act and the scope and the

operation of Article 286, Under the circumstances, the petition is dismissed.

There will be no order as to costs.

Rajamannar, C.J.

I agree.