CALTEX INDIA LTD Vs. SALES TAX OFFICER RAIPUR

JUDGEMENT

(1.) THIS order shall also govern the disposal of Miscelleous Petition No. 363 of 1967 [Caltex (India) Ltd, Raipur v. 1. The Sales Tax Officer and 2 The Appellate Assistant Commissioner of Sales Tax, Raipur]. By these petitions the petitioner challenges the orders of assessment passed by the respondents. In the present petition we are concerned with the order of the first respondent, dated 31-5-1966 (Petitioner's Annexure-'A') under section 9(2) of the M.P. Sales of Motor Spirit and Lubricants Taxation Act, 1957 (No 4 of 1958) as affirmed by the order of the second respondent, dated 30-4-1967 (Petitioner's Annexure- 'B'). In the present petition the period of assessment is the financial year 1960-61, i.e. from 1-4 1960 to 31-3-1961; while in the connected case (i.e.M.P. No. 363 of 1967) the assessment period is from 1-4-1961 to 31 3-1962. In the present case the Sales Tax Officer has assessed the tax payable by the petitioner at Rs. 60,201.52 paise and on appeal that assessment was confirmed. In the connected case the petitioner had been assessed at Rs. 365,294.24 ps. The appellate authority reduced it by Rs. 7,200.

(2.) THE petitioner had effected sales of petrol in large quantity during the relevant period to M/s. Anand Transport Company, Raipur, and Raipur Transport Company, Raipur, who according to the petitioner were the registered dealers. During arguments the learned counsel for the petitioner fairly conceded that the Raipur Transport Company Raipur, not being a registeredudealer, he would not press the petition with respect to the sales effected to that Company, but he would concentrate on the sales effected to M /s. Anand Transport Company, Raipur.

(3.) SECTION 3 of the un-amended Act, which was the charging section, provided for imposition of tax as follows:-