SHIVA DAYAL JAISWAL Vs. SALES-TAX COMMISSIONER

JUDGEMENT

(1.) This is an application Under section 11, Sales- Tax Act With a prayer that the Revising authority be directed to state a case and refer certain questions of law to this Court. The facts which have given rise to it may be stated shortly.

(2.) The applicant is a business man. He obtained a licence for running a country liquor shop, a drug shop and an opium shop. He had to pay very largo licence fees for the said shops. In addition to them, the licensee had to pay an excise duty on the liquor obtained by him from the State Government.

(3.) On 1-4-1948 the Uttar Pradesh Legislature passed the Sales-Tax Act. In accordance with the provisions of that Act, on 9-12-1948 the Sales-Tax Officer made an assessment on the applicant of the sales-tax from two quarters of the years 1948-49. On that being done, objection was raised by the applicant to the effect that the Sales Tax Act had no application to him. In other words, his contention was that he could not be made to pay the sales tax in addition to the excise duty which he had already paid.