ABDUL SHAKUR UMAR SAHIGARA AND CO Vs. COMMERCIAL TAX OFFICER ADDITIONAL CIRCLE MANGALORE

JUDGEMENT

(1.) The petitioner is a registered dealer under the Mysore Sales Tax Act, 1957. In respect of the assessment year 1959-60, the Commercial Tax Officer, South Kanara, made an assessment of his turnover on 9th April, 1964, and issued a notice in Form No. VI calling upon the petitioner to pay the sales tax within twenty-one days. The tax demanded was Rs. 63,530.34.

(2.) The petitioner made an application on 22nd April, 1964, for permission to pay it in twelve monthly instalments, but before any order was made on that application, the Commercial Tax Officer made an assessment for the year 1960-61, and demanded the payment of a sum of Rs. 86,207.82 as the tax payable by the petitioner. The time fixed for payment was again 21 days. The petitioner made another application on 27th April, 1964, for permission to pay in twelve monthly instalments even with respect to the tax so determined.

(3.) On 30th June, 1964, the petitioner made a modified request. He offered to pay the entire sales tax due from him in monthly instalments by 30th March, 1965.