The main legal point established in the judgment is that the amendments to Rule 13 in 1947, 1951, and 1953 were invalid due to non-compliance with the conditions laid down in sub-section (4) of section 19 of the Madras General Sales Tax Act, 1939.

( 1 ) THE decision on the question raised in this revision will have far-reaching consequences. It is therefore necessary that this case should be decided by a Full Bench. We refer the following question to the Full Bench: "whether rule 13 of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, is invalid by reason of the non-compliance of the condition laid down in sub-section (4) of section 19 of the Act ? " in pursuance of the said order, this case was heard by the Full Bench; the Court answered the reference as follows :

( 2 ) I have had the advantage of perusing the judgment prepared by my learned brother Jaganmohan Reddy, J. , and I agree with him.

( 3 ) THE question that has been referred to the Full Bench is: "whether rule 13 of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, is invalid by reason of the non-compliance of the condition laid down in sub-section (4) of section 19 of the Act ? " the assessee is a dealer in groceries and pulses, etc. , at Nellore. Having elected to be assessed for the year 1952-53 under rule 13 of the Turnover and Assessment Rules, he submitted the returns of his turnover in form A-3 for each month of the year of assessment. The Deputy Commercial Tax Officer after visiting the assessee s place of business held that the returns submitted by him were incorrect and incomplete. Accordingly he finalises the assessment for the above year under rule 13 (5) of the turnover and Assessment Rules by adding a sum of Rs. 75,727 to the admitted turnover of the assessee. Several legal grounds have been urged in the petition, but the one that has been referred to us is that which relates to rule 13. I am not here concerned with the application of the provisions of rule 13, to the facts in the case, but only with its validity. It is admitted by the learned Government Pleader before us and it appears from the Tribunal s order that the State Representative also, on information, filed a memo, that there was no pre-publication of the amendment of rule 13 by the insertion of a new rule for the old one on 22nd December, 1947. Rule 13 was again amended by G. O. 614, Revenue, dated 16th March, 1951 and the proviso to sub- rule (5) of the said rule was added by G, O, 1183, Revenue, dated 24th April, 1953, the Government Pleader also submits that the 1957 Amendments were approved by the Legislature on 14th February, 1957, a fact borne out by the proceedings of the legislature of that date. But these amendments as well as the other amendments are challenged even on the assumption that they were approved by the Legislature.

( 4 ) IT is, however, admitted that the Madras General Sales Tax (Turnover and Assessment) Rules as originally made complied with the provisions of sub-section (4) of section 19 as well as the proviso to sub-section (4) of section 3. Rule 13 provides for an option to a dealer to choose the monthly system or the annual system for assessment and payment of tax. Under the Sales Tax Act, turnover is to be determined and taxes are to be assessed, levied and collected in accordance with the rules which may be prescribed. The relevant provisions relating to the making of these rules are sections 3 and 19 which are as follows :" 3. (1) Levy of taxes on sales of goods.-Subject to the provisions of this Act.- (a) every dealer shall pay for each year a tax on his total turnover for such year ; and (b) the tax shall be calculated at the rate of three pies for every rupee in such turnover. (c) (3) A dealer whose total turnover in any year is less than ten thousand rupees shall not be liable to pay any tax for that year under sub-section (1) or sub-section (2 ). (4) For the purposes of this section and the other provisions of this Act, turnover shall be determined in accordance with such rules as may be prescribed : provided that no such rules shall come into force unless they are approved, by a resolution of the Legislative Assembly. (5) The taxes under sub-sections (1) and (2)

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