R.S.PATHAK, J. - (1.) BY this petition under article 226 of the Constitution the petitioner challenges the validity of certain proceedings under the U.P. Sales Tax Act in respect of the year 1954-55.
(2.) THE petitioner carries on business in bullion and ornaments. On 28th April, 1955, the petitioner made an application in form V for exemption from tax on the sale of bullion under section 4 of the U.P. Sales Tax Act for the year 1954-55. It was accompanied by a cheque of Rs. 100. The application disclosed that the sales were estimated below Rs. 50,000. On 25th July, 1955, the Sales Tax Officer made an order determining the turnover of bullion at Rs. 3,50,000 and computing the exemption fee thereon at Rs. 500. He directed the petitioner to deposit the balance, namely, Rs. 400, within ten days of the receipt of the order. The amount was not deposited within the time fixed. On 17th March, 1956, the petitioner gave a cheque for Rs. 400 to the Sales Tax Officer. The cheque was dishonored, and it was sent back to the petitioner with a direction that the sum of Rs. 400 should be deposited in cash in the treasury within three days and that payment should not be made by cheque again. The petitioner did not comply with the direction. On 13th May, 1956, he sent another cheque for Rs. 400 and this was also dishonored. It is, therefore, clear that the petitioner did not deposit the further amount of exemption fee within the time fixed by the Sales Tax Officer. On 16th August, 1956, the Sales Tax Officer wrote to the petitioner to show cause why he should not be criminally prosecuted for issuing bogus cheque and fixed 24th August, 1956, for the appearance of the petitioner in the matter. On 23rd August, 1956, the petitioner deposited Rs. 400.
(3.) MEANWHILE , the Sales Tax Officer had commenced assessment proceedings for the year 1954-55. He made an assessment order on 28th April, 1956, in respect of the different commodities in which the petitioner dealt, and as regards bullion he did not assess any tax being under the impression that an exemption certificate had been granted to the petitioner. Against the order of 25th July, 1955, assessing the turnover of the petitioner for the purpose of determining the exemption fee, the petitioner filed a revision application. The revision application was dismissed by the Judge (Revisions) Sales Tax on 13th November, 1957. The Judge (Revisions) observed that the petitioner had falsely stated that the admitted turnover of bullion was less than Rs. 50,000. He pointed out that the petitioner had not deposited the amount of Rs. 400 within the period fixed by the Sales Tax Officer and, therefore, he was not entitled to an exemption certificate. Then on 26th March, 1958, the Sales Tax Officer dismissed the application for exemption certificate. In that order he pointed out that the petitioner had not paid the amount of Rs. 400 within time. Against that order the petitioner filed a revision application.;