K.L. Sharma, J. - (1.) THIS writ petition under Article 226 of the Constitution of India is directed against the judgment and order dated 2.2.94 passed by the Sales Tax Tribunal Saharanpur Bench, Saharanpur in second appeal No. 193 of 1993 (92 -93) Under Section 13A(4) of U.P. Trade Tax Act whereby the penalty imposed on the Petitioner was confirmed and the appeal was dismissed. The Petitioner has, therefore, prayed for issue of a writ of certiorari to quash the judgment and order of the Tribunal and of the order dated 18.1.93 passed by the Respondent No. 2 Assistant Commissioner (Assessment) Sales Tax, Saharanpur imposing penalty on the Petitioner.
(2.) I have heard Sri R.K. Agawam learned Counsel for the Petitioner and Sri R.D. Gupta learned standing counsel for the Respondent, and perused the material brought on record. The Petitioner is a registered dealer under U.P. Sales Tax Act (hereinafter referred to as the Act which includes U.P. Trade Tax Act) and it is a recognised contractor for supply of medicines to Government Ayurvedic hospitals and does not sell any medicines in the open market. For the assessment year 1991 -92, (he Regional Ayurvedic and Omani Medical Officer, Allahabad requested the Petitioner that its fund for the financial year 1991 92 was lapsing on 31.3.92 and in order to utilise the fund, he wanted to place orders for supply of specified medicines and the firm should supply the medicines against the orders against separate bills no exceeding in value of more than Rs. 5000. The Medical Officer concerned placed orders for supply of specified medicines on 27.3.92 and 30.3.92. The Petitioner supplied the medicines and prepared 75 bills in response to the said two orders of supplies by taking care that the value of the medicines against a bill was less than Rs. 5000. All these consignments were made on 30.5.92 vide G.R. No. 401 from Saharanpur to Allahabad and Form No. 3D was sent along with tile 75 Invoices but the Sales Tax Officer, Mobile Squad, Saharanpur intercepted the consignments on 31.5.92 for the reason that the bilgy was of 30.5.92 while the bill accompanying the medicines was of 27.3.92 and 30.3.92 and on some of the bills serial numbers were printed while on other bills serial numbers were put by hand. The said consignment;, of medicines were seized, but, later on consignments were released on furnishing cash security to the extent of Rs. 55,500 and thereafter the goods were delivered to the Medical Officer, Allahabad and payments were received by the Petitioner in respect of these supplies. However, the Assistant Commissioner (Assessment) Sales Tax was not satisfied with the explanation of the Petitioner and imposed penalty amounting to Rs. 55,500 Under Section 13Aof the Act. In the. appeals the Petitioner did not succeed and thereafter having no legal remedy under the Act, the Petitioner preferred this writ petition.
(3.) THE learned Counsel for the Petitioner has strongly contended hat the Petitioner sent the consignments of the medicines on 30.5.92 to the Regional Ayurvedic and Omani Officer, Allahabad in compliance with the order of supply dated 27.3.92 and 30.3.92 pertaining to the financial year 1991 -92. As such the order of imposition of penalty Under Section 13A(4) of the Act is wholly illegal and liable to be quashed.;