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1968 Supreme(Mad) 215

ISMAIL
Mottur Hajee Abdul Rahman and Company – Appellant
Versus
Deputy Commercial Tax Officer, Vaniyambadi, and Another – Respondent


Advocates Appeared:R.Kesava Iyengar, K. Yamunan, Advocates.

Judgment :-

ISMAIL, J.

The petitioner in these petitions filed Writ Petitions Nos. 1857 and 1858 of 1968 challenging the validity of item 7 of the Second Schedule to the Madras General Sales Tax Act, 1959, and prayed for writs of prohibition restraining the State of Madras and the Deputy Commercial Tax Officer, Vaniyambadi, North Arcot District, the 1st respondent in these petitions from taking all further assessment proceedings in respect of the years 1967-68 and 1968-69 enforcing any of the provisions in item 7 of the Second Schedule to the Madras General Sales Tax Act, 1959. At the same time, the petitioner also filed C.M.Ps. Nos. 7154 of 1968 and 7155 of 1968 in the said writ petitions praying for stay of all further assessment proceedings for the respective years pending disposal of the said writ petitions. The writ petitions and the civil miscellaneous petitions came up for admission and on 7th May, 1968, this Court directed the issue of rule nisi in the writ petitions and passed an interim order of stay in the civil miscellaneous petitions in the following terms :

"That all further assessment proceedings for the years 1967-68 and 1968-69 in respect of the petitioners in W.Ps.










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