R.B.Lal, J. - (1.) By this petition under Article 226 of the Constitution the petitioner has prayed for quashing the recovery proceedings for realisation of amount of interest for the assessment years 1968-69 and 1969-70.
(2.) The petitioner is a public limited company and has its branches registered under the U.P. as well as Central Sales Tax Acts, at Allahabad, Kanpur, Vara-nasi, Gorakhpur, Lucknow and Moradabad.
(3.) The Sales Tax Officer, Allahabad, assessed the petitioner for the assessment year 1968-69 under the Central Sales Tax Act and determined the tax at Rs. 1,58,902.83 by order dated 31st March, 1973. The assessment order and the notice of demand were served on the petitioner on 18th April, 1973. The petitioner preferred an appeal against the said order before the Assistant Commissioner (Judicial), Sales Tax, Allahabad Range. The petitioner deposited certain sums towards the assessed tax on 1st June, 1973 and 25th July, 1973. The outstanding balance of Rs. 1,05,000 was paid by the petitioner in December, 1976 and January, 1977.;