Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Kerala General Sales Tax Act 5A 22 - Dealer 5 1963 - s. 2(vi) 2(viii) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Kerala General Sales Tax Act, 1963 — s. 2(vi), 2(viil), 5, 5A, 22 — Dealer — Winding up proceedings of a company in liquidation ~ Sales effected by Official Liquidator pursuant thereto — Liability of the Official Liquidator to pay sales tax - Held: By inviting tenders, for the sale of the assets of the Company, the liquidator intended to conduct a transfer of the goods in liquidation ~ Since the said transfer falls within the wide ambit of s. 2(vili)(), Company in liquidation is a “dealer” with regard to the transfer — In terms of s. 5, the Company in liquidation, as a dealer, would incur liability to pay sales tax at the point of first sale as incurred by any other dealer under the Act - Further, since the Official Liquidator merely steps into the shoes of the company in liquidation and performs his statutory functions in accordance with the directives of the Court, the “Official Liquidator’ is a “dealer” within the meaning of s. 2(viii) - in terms of r. 54 the person, in-charge of the business on behalf of the dealer, would be eligibie to sales tax in the same manner as it would have been leviable upon and recoverable from the dealer itself — Therefore, the liability to pay sales tax, would be on the Official Liquidator in the Same manner as the dealer, that is, the Company in liquidation — Kerala General Sales Tax Rules, 1963 - r. 54 —- Companies Act, 1956 — ss. 448, 456, 457 — Companies (Court) Rules, 1959. |
Judge | Honble Mr. Justice H.L. Dattu |
Neutral Citation | 2015 INSC 26 |
Petitioner | Assistant Commissioner, Ernakulam |
Respondent | Hindustan Urban Infrastructure Ltd. And Ors. |
SCR | [2015] 1 S.C.R. 100 |
Judgement Date | 2015-01-13 |
Case Number | 354-355 |
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