SUPREME SERVICE STATION Vs. STATE OF U.P.

JUDGEMENT

(1.) PETITIONER No. 1 is an authorised petrol dealer of Indian Oil Corporation and Petitioner No. 2 is a registered association formed' by all the petrol dealers of the State of U.P. They have challenged the orders dated 13 -6 -1990, 27 -6 -1990 and 2 -7 -1990, issued by the Government of U.P. District Excise Officer, Ghaziabad and Excise Inspector, Ghaziabad respectively. By these orders, petitioners have been required to get themselves registered under Sections of the U.P. Sales of (Motor Spirit, Diesel Oil and Alcohol) Taxation Act, 1939 (here -in -after referred to as the Act.) The respondents have filed counter -affidavit and the petitioners have filed rejoinder affidavit in reply thereto. We have heard the learned counsel for the petitioners and the learned Standing Counsel and the writ petition is decided in accordance with the Rules of the Court.

(2.) THE Act is a taxing statute providing for tax on sale of motor spirit and diesel oil in the State of U.P. Section 3 is the charging section. Section 3, as it stood before its amendment by U.P. Act No. 8 of 1978 is reproduced below.

(3.) AFTER creating liability to pay tax, the Legislature has further made provisions in the Act to ensure proper realisation of the tax and to prevent its evasion. In this connection reference may be made to Section 5 wherein provision has been made for registration of the dealer, and Section 6 which prohibits carrying on business by any person as a dealer without registration certificate. Sections 5 and 6, being relevant, are quoted, below.