LAKSHMI BAGS MANUFACTURING CO Vs. STATE OF MYSORE

JUDGEMENT

(1.) We are concerned in this writ petition with the validity of an order made by the Deputy Commissioner of Commercial Taxes assessing the escaped turnover of the petitioner under section 12-A of the Mysore Sales Tax Act, 1957. The assessment year was 1960-61 and the assessment had been made by the concerned Commercial Tax Officer. The Deputy Commissioner of Commercial Taxes who was of the opinion that some part of the turnover of the petitioner had escaped assessment made the impugned order, and there is more than one challenge made to it in this writ petition.

(2.) The first is that under section 12-A, the Deputy Commissioner could exercise the power created by it only when he is dealing with a pending appeal which is before him. The second is that the provisions of section 12-A which authorise indiscriminate exercise of power by more than one authority are unconstitutional.

(3.) The contention that the Deputy Commissioner could exercise power under section 12-A only in a pending appeal can no longer stand scrutiny by reason of the pronouncement of the Supreme Court in State of Kerala v. Appukutty ([1963] 14 S.T.C. 242.) in which the elucidation made with respect to similar provisions occurring in the Madras General Sales Tax Act was that the expression "appellate authority" referred to in those statutory provisions is merely descriptive and so excludes the concept of a pending appeal.