SAPRU, J. - (1.) THIS is an application under Section 11 of the Sales Tax Act with a prayer that the Revising Authority be directed to state a case and refer certain questions of law to this Court. The facts which have given rise to it may be stated shortly.
(2.) THE applicant is a business man. He obtained a licence for running a country liquor shop, a drug shop and an opium shop. He had to pay very large licence fees for the said shops. In addition to them, the licensee had to pay an excise duty on the liquor obtained by him from the State Government. On the 1st April, 1948, the Uttar Pradesh Legislature passed the Sales Tax Act. In accordance with the provisions of that Act, on the 9th December, 1948, the Sales Tax Officer made an assessment on the applicant of the sales for two quarters of the year 1948-49. On that being done, objection was raised by the applicant to the effect that the Sales Tax Act had no application to him. In other words, his contention was that he could not be made to pay the sales tax in addition to the excise duty which he had already paid.
(3.) THIS contention was repelled by the Sales Tax Officer. He went in appeal to the appellate authority. That authority upheld the view taken in regard to this matter by the Sales Tax Officer. Thereafter he went in revision to the Revising Authority. His revision was rejected by that authority on the 9th December, 1949. An application for the statement of the case by the Revising Authority made by him was rejected by that Authority on the 21st August, 1950. Thereafter the present application under Section 11 of the Sales Tax Act was filed in this Court.;