TARA CHAND KALLOO RAM Vs. SALES TAX OFFICER

JUDGEMENT

(1.) These writ petitions under Article 226 of the Constitution of India are all directed against orders of provisional assessment to sales tax under Rule 41(3) of the U. P. Sales Tax Act. A variety of objections have been raised by the petitioners in the various petitions. In the view which I take and particularly in view of the statement of the learned Advocate-General who appeared for the respondents in the writ petitions it is not necessary for me to deal with these objections.

(2.) Sub-rule (5) of Rule 41 provides as follows: 41. (5) Upon the expiry of the assessment year the Sales Tax Officer shall, after such enquiry as he may deem necessary, determine the turnover of the assessment year and shall assess tax thereon.

(3.) Sub-rule (6) of the said rule provides as follows : 41. (6) If the tax assessed differs from the total amount deposited or paid by cheque, the difference shall be realised or refunded by the Sales Tax Officer, as the case may be.