SALES TAX OFFICER Vs. BYFORD MOTORS LIMITED

JUDGEMENT

(1.) This Appeal by the defendant Sales Tax Officer, Ward No. 47, Vikas Bhawan, New Delhi is directed against the order of the learned Single Judge dated 24th August, 1993 in Indian Administrative Service 5606 and 6554193 in Suit No. 1297/93. By virtue of the said order the learned Single Judge granted an interim injunction in favour of plaintiff (respondent) against the recovery of sale-tax dues from: the appellants for the years 1990-91 and 1991-92. The total amount of sale-tax involved in this case was said to come to Rs. 1,21,15,315. The operation of the impugned order was stayed by the learned Single Judge subject to the condition that the petitioner deposits a sum of Rs. 5 lacs in cash and furnishes security of immovable properties in a sum of Rs. 20 lacs to the satisfaction of the appellate authority. The learned Single Judge also stated that the plaintiff would be at liberty to file an appeal before the Appellate Authority under the Local Act against the impugned assessment order during the pendency of this case.

(2.) The reliefs in the two lAs mentioned above were as follows:

(3.) IA 5606193 was filed by the plaintiff praying that the defendants 1 to 3 (namely Sales Tax Officer, New Delhi, Commissioner of Sales Tax, New Delhi and Lt. Governor, National Capital Union Territory of Delhi) be restrained from making any assessment on the basis of letters annexure A. & C or any other assessment in respect of Sales which, according to the plaintiff company, took place outside Delhi. In IA 6554193 the plaintiff prayed for stay of recovery of any amount under the two demand notices, both dated 10th June, 1993 for the year 1990-91 as well as 1991-92 respectively.