R.B.Lal, J. - (1.) By this writ petition under Article 226 of the Constitution, the petitioner has prayed for quashing the two recovery notices and for a declaration that "gur budda" is not taxable under the provisions of the U.P. Sales Tax Act.
(2.) The Sales Tax Officer assessed the petitioner-firm to purchase tax under Section 3-D(7) of the U.P. Sales Tax Act (briefly the Act) in respect of the turnover of "gur budda" for the assessment year 1972-73. The firm made an application under Section 30 of the Act for reopening of the assessment on the ground that it had no information of the assessment proceedings. The firm did not make a deposit of any admitted amount of tax as required under that section and took up the stand that "gur budda" is not "gur" and is not a taxable commodity. The Sales Tax Officer held that "gur budda" is a kind of "gur" and the firm should have deposited the amount of tax on the admitted turnover of gur budda and as the deposit was not made the application was not maintainable. The firm filed a regular appeal against the assessment order and also filed an appeal against the order of rejection of the application for reopening the assessment.
(3.) The sales tax authorities started proceedings against the firm for recovery of assessed taxes for the assessment years 1972-73 and 1973-74. The firm filed this writ petition and took up the stand that "gur budda" is not "gur" and is not taxable under the provisions of the Act. The recovery notices are liable to be quashed.;