C LHAJEE ABDUL SUBHAN AND CO Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) The petitioner in this writ petition was an assessee whose turnover was taxed under the provisions of the Mysore Sales Tax Act, 1948. A revision petition preferred by him in respect of that assessment was pending before the Mysore Board of Revenue, which under the provisions of section 4(1) of the Mysore Board of Revenue Act, was empowered to hear and dispose of revision petitions presented under the provisions of the Mysore Sales Tax Act, 1948. On the date on which that revision petition was posted for arguments, it was dismissed for default by the Board on account of the non-appearance of the assessee or his counsel. The assessee then made an application for the restoration of that revision petition and when that application was still pending before the Board, the Board itself was abolished by the provisions of the Mysore Revenue Appellate Tribunal Act (Mysore Act No. 24 of 1957). Meanwhile the Mysore Sales Tax Act, 1948, was replaced by the Mysore Sales Tax Act, 1957 (Mysore Act No. 25 of 1957) which came into force on 1st October, 1957. It was provided by section 40 of the said new Mysore Sales Tax Act that all pending proceedings under the Mysore Sales Tax Act, 1948, should be continued as if that Act had not been repealed. It was also provided by sub-section (2) of section 40 of the Mysore Act No. 25 of 1957 that the Government could specify the authority which should exercise the functions exercisable under the Mysore Sales Tax Act, 1948.

(2.) By a notification made by the Government under section 40(2) of the Mysore Act No. 25 of 1957, the Commissioner of Commercial Taxes was specified as the authority who should exercise the functions exercisable under the Mysore Sales Tax Act, 1948.

(3.) The application for the restoration of the revision petition which had been presented by the assessee to the Board of Revenue was heard by the Commissioner of Commercial Taxes by virtue of his appointment under the provisions of section 40(2) of Mysore Act 25 of 1957. He dismissed that application for the reason that the Board having dismissed the revision petition presented by the assessee for default, he could not restore the revision petition which had been so dismissed by the Board. It is this order by the Commissioner of Commercial Taxes that is brought up before us in this writ petition for being quashed.