OJHA, J. - (1.) THE Indian Institute of Technology, Kalyanpur, Kanpur, the petitioner, is a body corporate incorporated under the Institutes of Technology Act, 1961 (Act 59 of 1961). The powers and duties of an institution incorporated under the said Act, as contained in section 6, which are relevant for the purposes of the present writ petition, are : "(a) to provide for instruction and research in such branches of engineering and technology, sciences and arts, as the Institute may think fit, and for the advancement of learning and dissemination of knowledge in such branches; ...... (d) to fix, demand and receive fees and other charges; (e) to establish, maintain and manage halls and hostels for the residence of students; (f) to supervise and control the residence and regulate the discipline of students of the Institute and to make arrangements for promoting their health, general welfare and cultural and corporate life; ...... (n) to do all such things as may be necessary, incidental or conducive to the attainment of all or any of the objects of the Institute."
(2.) UNDER the statutes framed in exercise of the powers conferred by section 26 of the Act, the petitioner is a residential institution, and all students, research scholars and research fellows have to reside in the halls of residence and hostels built by the Institute. In pursuance of its objects the petitioner has constructed several hostels, one of them being the visitors' hostel. The petitioner, in furtherance of its objects, holds from time to time conferences and seminars and, in that connection, invites eminent technologists and academicians for lectures. These activities of the petitioner constitute inseparable components of its academic life. According to the petitioner, the said visitors' hostel was constructed in order to provide lodging and boarding facilities to the persons who came to the petitioner-Institute in connection with the educational and academic activities of the petitioner. The hostel was made to provide temporary accommodation to research scholars, research fellows and students and teachers who could not be immediately accommodated in the other halls of residence or hostels or anywhere else in the campus of the Institute. For the facility of those who come to reside in the visitors' hostel as aforesaid, the petitioner makes arrangement for supply of tea, breakfast, lunch and dinner, and charges from them the fee prescribed by the Director of the Institute. Sometime in May, 1972, the petitioner was served with four notices purporting to be in respect of the years 1968-69, 1969-70, 1970-71 and 1971-72, all bearing the date 1st May, 1972, stating that the matter of assessment of sales tax for the preceding year ending on 31st March shall be heard on 12th May, 1972, on which date the visitors' hostel was required to produce its account books, cash memos, receipts, etc. The petitioner sent a reply to the aforesaid notice on 11th May, 1972, inter alia, asserting that the petitioner was not a "dealer" within the meaning of the definition of that term under the U.P. Sales Tax Act and, as such, the notices were misconceived. Thereafter, the petitioner did not hear anything from the Sales Tax Officer, respondent No. 2, till February, 1973, when four fresh notices dated 3rd February, 1973, for the same years, namely, 1968-69, 1969-70, 1970-71 and 1971-72, were again served on the petitioner with contents similar to those of the earlier notices. The petitioner was required to appear on 24th February, 1973, for doing the needful. Copies of these four notices have been attached as annexures C-1 to C-4 to the writ petition.
(3.) THE petitioner sent its reply to the aforesaid notices on 23rd February, 1973, reiterating the allegations made by it in its reply to the earlier notices. Subsequently, a representative of the petitioner also appeared before the Sales Tax Officer and tried to convince him that the petitioner was not a dealer and was not liable to be taxed. The Sales Tax Officer, however, appeared to be adamant in passing an ex parte order of assessment and initiating proceedings even for penalty, as was clear from his letter dated 14th March, 1973, a true copy of which was filed as annexure F to the writ petition. As such the petitioner instituted the present writ petition with the prayer to issue a writ of mandamus commanding the respondents, namely, the State of Uttar Pradesh and the Sales Tax Officer, Sector II, Swarupnagar, Kanpur, to forbear from making any assessment of sales tax on the petitioner and taking any proceedings pursuant to the notices and the letter dated 14th March, 1973, referred to above. A writ of certiorari was also prayed for to be issued quashing the notices and the letter aforesaid.;