SAPRU, J. - (1.) THIS is an application under Article 226 of the Constitution, praying that this Court may be pleased to issue writs of certiorari and prohibition, quashing the assessment order issued to the applicant and prohibiting the Sales Tax Officer from realising sales tax on crushed and sieved tobacco.
(2.) THE applicant is a tobacco merchant and holds certain licences granted under the Central Excise and Salt Act (Act I of 1944). His case is that by virtue of an exemption made by Notification No. S.T. 119/X-1928-1948, dated 7th June, 1948, made under Section 4 of the U.P. Sales Tax Act (Act XV of 1948) tobacco leaves whether green or dried, not having been subjected to any process of manufacture, are not subject to the levy of sales tax. his further case is that the exemption granted by this notification has continued ever since it was notified and that as a result of that dealers have not been charging sales tax from the customers and therefore are not in a position to pay the same. The applicant further states that indigenous tobacco of various varieties is kept in an unmanufactured state but for purposes of preservation it is crushed and sieved. His case is that tobacco dealers have been informed that it has been decided by Government that crushed and sieved tobacco leaves will not be treated as manufactured product. His grievance is that the Sales Tax Officer now proposes to levy a sales tax on crushed and sieved tobacco and that, in fact, what he calls a provisional assessment has been made on his sales of such tobacco for the year ending 1951. He, therefore, prays that this Court may intervene to protect his right by the issue of a suitable writ, direction or order. We think that this application is completely misconceived. Under Section 9 of the Sales Tax Act there is a right of appeal from the Sales Tax Officer to the Appellate Authority. From that Appellate Authority there is a right of revision to the Revising Authority. From that Revising Authority there is a right of reference to this Court by that Revising Authority on a point of law. If the Revising Authority refuses to refer the question of law to this Court, it is open to this Court to direct that authority to refer that question to it. It will be seen that the Sales Tax Act provides what may be called a complete machinery for appeal, revision and reference. In the ultimate analysis, if there is any real question of law in any particular case, it is the view of this Court that will prevail and the applicant has not been denied a right by the Sales Tax Act to move this Court at a proper time and in the proper manner. We think, having regard to the facts of this case, that the applicant has a suitable remedy. This application cannot and should not be entertained. Interlocutory or interim orders of judicial tribunals or quasi-judicial tribunals cannot be the subject of the writ jurisdiction of this Court. We think that no case has been made out for interference by this Court.
(3.) THE application is, therefore, dismissed. Application dismissed.;