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Lakshmi Rattan Engineering Works Ltd vs Asstt. Commr. Sales Tax, Kanpur & Anr on 12 September, 1967
cites
The Code of Civil Procedure, 1908
Section 4 in The Central Sales Tax Act, 1956 [Entire Act]
Section 6 in The Central Sales Tax Act, 1956 [Entire Act]
Section 24 in The Central Sales Tax Act, 1956 [Entire Act]
The Central Sales Tax Act, 1956
Haji Rahim Bux And Sons And Ors. vs Firm Samiullah And Sons on 18 December, 1962
In yet another case of the
Allahabad High Court reported in Haji Rahim Bux & Sons and
Ors. v. Firm Samiullah & Sons(2) a division bench consisting
of Cheif Justice Desai and Mr. Justice S. D. Singh
interpreted the words of 0. 21, r. 90, by saying that the
word 'entertain' meant not"receive' or 'accept' but 'proceed
to consider on merits' or 'adjudicate upon'.
In our opinion these cases have taken a correct view of the
word 'entertain' which according to dictionary also means
'admit to consideration'. It would therefore appear that
the direction to the court in the proviso to s. 9 is that
the court shall not proceed to admit to consideration an
appeal which is not accompanied by satisfactory proof of the
payment of the admitted tax. This will be when the case is
taken up by the court for, the first time. In the decision
on which the Assistant Commissioner relied, the learned
Chief Justice (Desai C.J.) holds that the words 'accompanied
by' showed that something tangible had to accompany the
memorandum of appeal. If the memorandum of appeal had to be
accompanied by satisfactory proof, it had to be in the shape
of something tangible, because no intangible thing can
accompany a document like the memorandum of appeal. In our
opinion, making 'an appeal' the equivalent of the memorandum
of appeal is not sound. Even under 0. 41 of the Code of
Civil Procedure. the expressions "appeal" and "memorandum of
appeal" are used to denote two distinct things. In
Wharton's Law Lexicon, the word "appeal" is defined as the
judicial examination of the decisions by a hi-her Court of
the decision of an inferior court. The appeal is the
judicial examination; the memorandum of appeal contains the
rounds on which the judicial examination is invited.
(1) A.I.R. 1961 All. 42.
The Court-fees Act, 1870
Section 5 in The Limitation Act, 1963 [Entire Act]
Swastika Tannery Of Jajmau vs Commissioner Of Sales Tax on 12 March, 1963
case for the assessee to have gone to the -court-, of
revision which was bound by the ruling of :the Allahabad
High, Court reported in Swastika Tannery of Jaimau v
Commissioner of . Sales-tax U.P. Lucknow (1') and' it would
have been equally futile to, have. gone to the High Court;
on a reference. The matter was more easily disposed of by
giving special leave in this Court and we therefore felt
that this was one of those extraordinary cases, in which the
ends of justice would be better served, by avoiding a
circuity of action and by dealing with this matter in this
Court directly. It is for this reason that we granted
special leave to appeal. The appeal shall therefore be
allowed and the appeal shall be remitted to the Assistant
Commissioner (Judicial) 1, Sales Tax, Kanpur Range, Kanpur,
for disposal in accordance with law. There shall be no
order as to costs.