SHYAM LAL Vs. ASSISTANT SALES TAX OFFICER

JUDGEMENT

(1.) This is a writ petition under Article 226 of the Constitution.

(2.) The petitioner is a dealer in food-grains. On 29th January, 1957, he got himself registered under Section 8-A of the U. P. Sales Tax Act. On 31st January, 1957, he made an application for the grant of an exemption certificate for relieving him from liability for payment of sales tax on his turnover of food-grains. It was accompanied by an exemption fee of Rs. 18 only. Upon inquiry, the Sales Tax Officer made an estimate of his turnover at Rs. 25,000, and held that he was liable for payment of an exemption fee of Rs. 150 by order dated 18th September, 1957. As the petitioner had already deposited a sum of Rs. 18, the Sales Tax Officer required him to deposit the balance of Rs. 132 within sixteen days of the receipt of the order.

(3.) The petitioner was not satisfied with the estimate of his turnover and the amount of exemption fee thereon, and filed a revision application before the Judge (Revisions). He also made an application to the Sales Tax Officer that meanwhile the realisation of the balance of Rs. 132 may be stayed. The application was rejected on or about 14th December, 1957, and ultimately the revision was also dismissed. On 9th January, 1958, the petitioner was notified by the Sales Tax Officer that if he did not pay Rs. 132 within the next three days, his exemption certificate would be liable to be cancelled, The petitioner ignored this notice,