R.K. Gulati, J. - (1.) The petitioner has sought a writ of mandamus directing the respondents not to recover any tax from the petitioner for the period October 1, 1988 to September 30, 1989 inasmuch as the petitioner alleges that he could not operate his brick-kiln nor he had made any sales during the said period.
(2.) The petitioner is manufacturer of bricks. He had opted to pay sales tax in lump sum in terms of the scheme that was framed under section 7-D of U.P. Sales Tax Act, 1948 (for short, ï 1/2the Actï 1/2). Section 7-D of the Act, inter alia, provides as under: ï 1/2Notwithstanding anything contained in other provisions of this Act, but subject to such directions as the State Government may from time to time issue in that behalf, the Commissioner of Sales Tax may agree to accept a lump sum in lieu of the amount of tax that may be payable by a dealer in respect of such goods or class of goods and for such period as may be agreed upon: Provided .....ï 1/2
(3.) It is not in dispute that the petitioner had moved an application for payment of tax in lump sum for the period October 1, 1988 to September 30, 1989 in terms of the scheme conceived under section 7-D of the Act. Thereafter, according to the petitioner he had moved an application dated January 25, 1989 before Sales Tax Officer, Sector-II, Allahabad to the effect that his application may be treated as withdrawn. The request of the petitioner was, however, turned down on the ground that there was no provision under the scheme which permitted withdrawal of the application having once been made. The petitioner was informed accordingly. It is in this background that the petitioner has filed this writ petition challenging the recovery of the amount that is being realised from him and which he had opted to pay under the composition scheme.;