DEVANAGERE COTTON MILLS LTD. DEVANAGERE versus THE DEPUTY COMMISSIONER, CHITRADURGA AND ANOTHER

DEVANAGERE COTTON MILLS LTD. DEVANAGERE versus THE DEPUTY COMMISSIONER, CHITRADURGA AND ANOTHER

The definition of 'Collector' in the General Clauses Act, 1897 applies to the Indian Cotton Cess Act, 1923; thus, the Deputy Commissioner, being the chief officer-in-charge of the revenue administration of the district under the Mysore Land Revenue Code, is 'Collector' within the meaning of the Act and may validly require returns for cotton cess assessment.

Parties
Appellant: Devanagere Cotton Mills Ltd., Devanagere; Respondent: The Deputy Commissioner, Chitradurga; Respondent: State of Mysore
Jurisdiction
India
Judgment Date
24 March 1961
Procedural Posture
Civil Appeal / Appeal From Judgment and Order Dated April 12, 1957, of the Mysore High Court in Writ Petition No. 15 of 1956
Outcome
appeal dismissed
Legal Topics
Interpretation of Statutory Definitions, Cotton Cess Assessment, General Clauses Act Applicability
Taxation Administrative Law Interpretation of Statutory Definitions Cotton Cess Assessment General Clauses Act Applicability

Case Brief

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Parties

Devanagere Cotton Mills Ltd., Devanagere

Appellant

The Deputy Commissioner, Chitradurga

Respondent

State of Mysore

Respondent

Procedural Posture

Civil Appeal / Appeal From Judgment and Order Dated April 12, 1957, of the Mysore High Court in Writ Petition No. 15 of 1956

Legal Issues

  1. 1 Whether the Deputy Commissioner, not being specifically appointed by the Central Government, could act as 'Collector' under the Indian Cotton Cess Act, 1923
  2. 2 Whether the definition of 'Collector' in the General Clauses Act, 1897 applies to the Indian Cotton Cess Act, 1923 in Mysore State

Ratio Decidendi

The definition of 'Collector' in the General Clauses Act, 1897 applies to the Indian Cotton Cess Act, 1923; thus, the Deputy Commissioner, being the chief officer-in-charge of the revenue administration of the district under the Mysore Land Revenue Code, is 'Collector' within the meaning of the Act and may validly require returns for cotton cess assessment.

Court Disposition

appeal dismissed

Orders

  • Appeal dismissed with costs.