KRISHNASA Vs. COMMERCIAL TAX OFFICER DHARWAR III DHARWAR AND

JUDGEMENT

(1.) These are connected petitions. They are filed by the same assessee. W.P. 555/62 relates to the sales tax levied for the assessment year 1956-57, W.P. 556/62 relates to the sales tax levied for the period commencing from 1st April, 1957, and ending with 30th September, 1957. W.P. 574/62 relates to the sales tax levied for the assessment year 1955-56.

(2.) In these petitions under Article 226 of the Constitution, the assessee-petitioner has prayed that we may be pleased to quash the orders passed by the Commercial Tax Officer, Dharwar. As against the orders passed by the said Commercial Tax Officer, he has not gone up in appeal to the authorities constituted under the Bombay Sales Tax Act. Till 1st October, 1957, the Bombay area of the Mysore State was governed, in the matter of sales tax, by the provisions of the Bombay Sales Tax Act, 1953. A uniform sales tax law in the new Mysore State was introduced for the first time on 1st October, 1957. The impugned assessments were made only after the 1957 Act came into force; but all of them were made under the Bombay Sales Tax Act, 1953.

(3.) In these petitions, the learned counsel for the petitioner has raised three contentions. They are :