AIR 1965 SUPREME COURT 1585 ::1965 2 ITJ 351 ::1965 Ker LJ 903 ::1965 2 SCJ 461 ::1965 (1) SCR 601 ::1965 (1) SCWR 680

Supreme Court Of India

(From Kerala : ILR (1960) Ker 371)5th October 1964

Hon'ble Judge(s): K. Subba Rao, J. C. Shah, S. M. Sikri , JJJ

(A) Tamil Nadu General Sales Tax Act (9 of 1939) , S.12(2), S.19, S.11— Tamil Nadu General Sales Tax Rules (1939) , R.14A— Sales Tax - Rule 14A is not ultra vires the Act - Scope of powers under S. 12 (2) and R. 14A - Conferment of power to make further enquiry under R. 14A does not enlarge revisional jurisdiction. ILR (1960) Ker 371, Reversed. Per Majority (Subba Rao, J., dissenting) : Rule 14A of the Madras General Sales Tax Rules, 1939 framed under the Act is not ultra vires the Act. ILR (1960) Ker 371, Reversed.(Para 22) The power to determine the correct amount of tax after issuing a notice to the dealer and after making such inquiry as the authority considers necessary is invested by Rule l4A in the appellate authority under S. ll as well as revisional authority under S. 12. It is usual in taxing statutes to confer such power upon the appellate and revising authorities. It cannot be said that a provision which confers such powers necessary in itself amounts to enlarging the revisional or appellate jurisdiction. Investment of powers to make the enquiry as the appellate or the revising authority considers necessary can manifestly be infested by cls.(Para 17) There is no doubt that the revising authority under S.12 may only call for the record of the order or the proceeding, and ....