M.Katju, J. - (1.) This writ petition has been filed with a prayer for a mandamus directing the respondent-trade tax authorities not to take any action against the petitioner and its members under the provisions of the U.P. Trade Tax Act, 1948 as they are not dealers covered by the Act.
(2.) Since the question involved in this case is a purely legal one we did not deem it necessary to call for a counter-affidavit and hence after hearing learned Counsel for the petitioner and learned Standing Counsel we reserved judgment.
(3.) In paragraph 3 of the petition it is alleged that the petitioner is an association of members involved in the activity of giving articles such as chairs, tents, pillows, bed-sheet, crockery, etc., to other persons and other members of the association for the use of specific purposes, but the effective control always remains with the tent house owner or owner of the other articles, and the person using the same is not free to use it for any purpose than the one for which it is given, e.g., marriage, birthday party, etc. It is alleged in paragraph 4 of the petition that all the above articles given for use always remain in the custody of the owner through its agents who have effective control of the articles. The owner charges hire-charges from the users for the same. By means of this petition the petitioner has challenged the validity of the decision taken by the respondents for imposing trade tax from the members of the petitioner-association Under Section 3-F of the U.P. Trade Tax Act, 1948.;