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1954 Supreme(Ker) 164

M.S.MENON, P.K.SUBRAMANIA.IYER
A. KUNJU MOIDEEN KUNJU – Appellant
Versus
STATE OF TRAVANCORE-COCHIN – Respondent


Advocates Appeared:
K. K. Mathew, for the petitioner.
Government Pleader, for the State.

JUDGMENT

M. S. MENON, J. - Paragraph 1 and 2 of the petitioner's affidavit sum up the facts of the case as follows :-

"1. I am the petitioner in the above original petition. I am a dealer in gunny bags, vegetables etc. My dealings are both within and outside the State. During the year 1951-52 the assessable turnover of my sales within the State was found by the 3rd counter-petitioner as Rs. 97,880-2-0 and was assessed to pay by way of sales tax an amount of Rs. 1,536-12-3 by proceedings dated 14th November, 1953. I have already paid the said amount.

2. By the same proceedings I was also directed to pay an amount of Rs. 3,386 which I had collected from my customers on sales outside the State till 19th January, 1952, during the period for which the assessment was made. I preferred an appeal before the 2nd counter-petitioner against the order of the 3rd counter-petitioner dated 14th November, 1953. That appeal was dismissed by order dated 30th March, 1954."

and the prayer in the petition is for a writ of certiorari or other appropriate writ or direction quashing the two orders mentioned above. The relevant portion of the order of the 3rd counter-petitioner dated 14th November, 1953, (




























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