THANSINGH NATHMAL AND ORS. versus A.MAZID, SUPERINTENDENT OF TAXES

THANSINGH NATHMAL AND ORS. versus A.MAZID, SUPERINTENDENT OF TAXES

The Explanation to section 2(12) of the Assam Sales Tax Act, 1947, is not ultra vires the legislative competence of the Assam Legislature. All questions of fact are to be determined by the taxing authorities, and the High Court under Article 226 does not act as an appellate authority on such factual findings nor bypass statutory remedies provided for obtaining relief. Leave to raise questions beyond those certified by the High Court is declined, as the machinery of the Act was not invoked properly by the appellants.

Parties
Appellants: Thansingh Nathmal and Others; Respondents: A. Mazid, Superintendent of Taxes, Dhubri and Others
Jurisdiction
India
Judgment Date
04 February 1964
Procedural Posture
Civil Appeal / Appeal From Assam High Court Judgment and Order Dated July 25, 1955
Outcome
Appeals dismissed
Legal Topics
Assam Sales Tax Act, Ultra Vires, Alternative Remedy, Jurisdiction of High Court Under Article 226, Interpretation of Constitution
Tax Law Constitutional Law Assam Sales Tax Act Ultra Vires Alternative Remedy Jurisdiction of High Court Under Article 226 Interpretation of Constitution

Case Brief

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Parties

Thansingh Nathmal and Others

Appellants

A. Mazid, Superintendent of Taxes, Dhubri and Others

Respondents

Procedural Posture

Civil Appeal / Appeal From Assam High Court Judgment and Order Dated July 25, 1955

Legal Issues

  1. 1 Whether Explanation to Section 2(12) of the Assam Sales Tax Act, 1947, is ultra vires the Assam Legislature under the Government of India Act, 1935
  2. 2 Whether High Court under Article 226 can entertain questions of fact decided by taxing authorities
  3. 3 Whether the finding that goods were in Assam at the time of contract was speculative

Ratio Decidendi

The Explanation to section 2(12) of the Assam Sales Tax Act, 1947, is not ultra vires the legislative competence of the Assam Legislature. All questions of fact are to be determined by the taxing authorities, and the High Court under Article 226 does not act as an appellate authority on such factual findings nor bypass statutory remedies provided for obtaining relief. Leave to raise questions beyond those certified by the High Court is declined, as the machinery of the Act was not invoked properly by the appellants.

Court Disposition

Appeals dismissed

Orders

  • Appeals dismissed with costs; one hearing fee.