ARVIND KUMAR GOEL Vs. K M SAHNI

JUDGEMENT

(1.) The petitioners have filed petitions with the prayer to quash the notification published in the 'Times of India' and 'JANSATA' on 14th May, 1992, Annexures P-17, P-18 and P-19 to the petitions. By the said notification, the Commissioner Sales Tax Delhi, declared ST-I and ST-35 forms as obsolete and invalid with effect from the date of issue by the Department to the dealers. It is further prayed that these declaration forms will not be valid for claiming exemption in respect of sales made to registered/authorised dealers.

(2.) In the notification, names of four dealers (Petitioners 1 to 4) have been mentioned (i) M/S.Ramesh Traders, (ii) M/S. Arun Trading Co., (iii) M/S Ram Niwas & Co and (iv) M/S Arvind Kumar Goel.

(3.) Aggrieved by the said notification the petitioners filed these writ petitions before this Court. On 22nd May, 1993, notices were issued to the respondents to show cause why rule nisi be not issued. Replies to the show cause were filed by the respondents. The respondents have taken the preliminary objection that the petitioners are not entitled to any relief under the extraordinary jurisdiction of this Court because the petitioner have been playing fraud on public money and with well planned and conceived device, they have been systematically defrauding the revenue. It is further submitted that these petitioners have not approached the Court with clean hands and therefore, they are not entitled to any relief in the extraordinary jurisdiction of this court. The respondents in reply to the writ petition have mentioned that the kingpin of bogus trade is one Mr.Satya Prakash, who started a firm under the name and style of Kanwar Shanker and Bros and got registration in Ward No.41.