M A AND COMPANY Vs. ASSISTANT COMMISSIONER JUDICIAL SALES TAX
LAWS(ALL)-1964-1-19
HIGH COURT OF ALLAHABAD
Decided on January 28,1964

M.A. AND COMPANY Appellant
VERSUS
ASSISTANT COMMISSIONER (JUDICIAL) SALES TAX Respondents


Cited Judgements :-

MURLI DHAR DHARAMPAL DARESI VS. SALES TAX OFFICER [LAWS(ALL)-1964-4-5] [REFERRED TO]
C P JOSE VS. STATE OF KERALA [LAWS(KER)-2004-4-6] [REFERRED TO]
STATE OF ORISSA VS. KALINGA AUTOMOBILES LTD [LAWS(ORI)-1974-1-25] [REFERRED TO]
SANJO POULTRY FARM VS. STATE OF KERALA [LAWS(KER)-2004-4-34] [REFERRED TO]
M/S RANA GIRDERS LTD THROUGH ITS DIRECTOR ZAKIR ALI RANA VS. UNION OF INDIA AND OTHERS [LAWS(ALL)-2011-11-291] [REFERRED TO]


JUDGEMENT

R.S. Pathak, J. - (1.)The petitioner, M/s. M. A. Company, is a partnership firm, which carried on the business of the manufacture and sale of hand-made bidis during the assessment years 1956-57 and 1957-58. The petitioner has been assessed to sales tax for the assessment year 1957-58 at the rate of one anna per rupee Under Section 3-A of the U.P. Sales Tax Act. The petitioner made a number of applications Under Section 7-E of the Act for permission to pay a sum by way of composition on the turnover of the period 14th December, 1957, to 31st March, 1958, in lieu of the tax payable thereon but these applications were rejected, principally on the ground that they were made beyond the time prescribed therefor. The petitioner prays for certiorari quashing the order rejecting the applications made Under Section 7-E and for mandamus directing the respondents not to realise the sales tax assessed by the assessment order for the year 1957-58.
(2.)This petition came on for hearing before our brother Manchanda, J., who, being of the opinion that it raised questions of importance, referred the case to a larger Bench.
(3.)Section 7-E was inserted in the U.P. Sales Tax Act by the U.P. Sales Tax (Third Amendment) Act, 1957 (published in the U. P. Gazette dated 28th January, 1958), with effect from 14th December, 1957. It provides:- 7-E. (1) Notwithstanding anything to the contrary in this Act, the assessing authority may in respect of such goods or classes of goods as may be notified by the State Government in this behalf, permit a dealer to pay in lieu of the tax payable by him under the Act on his turnover of such goods during an assessment year or a portion thereof, a lump sum by way of composition subject to such conditions as may be notified in this behalf. (2) Where a notification Under Sub-section (1) of this section is issued, the State Government shall also notify the manner in which the amount by way of composition shall be determined and the manner in which it shall be paid.


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