The judgment of the court was delivered by
SUBBA RAO J.---These are appeals by special leave against
the orders of the High Court of Orissa dismissing the petitions filed by the
appellant under article 226 of the Constitution of India to quash the
notification issued by the Government of Orissa on the ground that the
petitioner has "not exhausted the internal remedies under the Orissa Sales
Tax Act." Learned Attorney-General appearing for the Sales Tax Officer
raised a preliminary objection on the ground that the special leave petitions
were filed out of time. Mr. A. V. Viswanatha Sastri appearing for the appellant
contended that they were not barred. Without deciding whether they were barred
or not, on that there is some dispute, we think, having regard to the
circumstances of the case, that this is a fit case for excusing the delay, if
any. We accordingly excuse the delay in filing the special leave petitions.
The appellant filed petitions under article 226 of the
Constitution of India for issuance of a writ of mandamus or any other
appropriate writ quashing the assessment orders on the ground that the
imposition of tax was without authority of law or ultra vires the Sales Tax Act
and the rules.
This court in K. S. Venkataraman & Co. (P.) Ltd. v.
State of Madras (Civil Appeal No. 618 of 1963 decided on October 18, 1965) held
that the Sales Tax Tribunal could only decide disputes between the assessee and
the Commissioner in terms of the provisions of the Madras General Sales Tax Act,
1939, and the question of ultra vires was foreign to its jurisdiction. For the
same reason, we must hold that the question raised by the appellant before the
High Court could not be decided by the sales tax authorities under the Orissa
Sales Tax Act, 1947. The High Court, therefore, went wrong in dismissing the
applications on the ground that the appellant should exhaust his internal
remedies under the said Act. The order of the High Court is set aside, the
appeals are allowed and the matter is remanded to the High Court for disposal in
accordance with law. Costs will abide the result.
Appeals allowed. Cases remanded.
