PRAVATI MILLS SAHJANWA Vs. SALES TAX OFFICER

JUDGEMENT

(1.) This writ petition has been filed for quashing the impugned penalty notice dated December 20, 1988, annexure 11 to the petition, issued Under Section 15-A(l)(a) of the U.P. Sales Tax Act, 1948 for the assessment year 1984-85 by the Sales Tax Officer, Sector-4. Gorakhpur. The petitioner has also praved for quashing of the assessment order dated December 14, 1988 and the orders dated October 27, 1988 and February 6, 1988, annexures 9 and 5 to the writ petition. The petitioner has also prayed for a mandamus directing the respondent No. 2 to issue form III-C(2) to the petitioner and to refund the amount deposited by the petitioner for obtaining form III-C(2). The petitioner has also prayed that the respondent No. 1, be prohibited from passing assessment orders subsequent to assessment year 1984-85.

(2.) Heard learned Counsel for the parties.

(3.) The petitioner is a new unit as contemplated Under Section 4-A of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") and holds eligibility certificate dated April 2, 1985 Under Section 4-A(2) of the Act (vide annexure 1 to the petition). The petitioner is engaged in the business of manufacturing of "dal", for which eligibility certificate was issued. Exemption was granted for a period of three years with effect from April 2, 1985. Dal is prepared from arhar, mung, chana, muttor and masoor. It appears that the petitioner sold "dal" to various parties with the understanding that it will be issued form III-C as contemplated under Rule 12-B of the U.P. Trade Tax Rules, 1948. For the issuance of the said form the petitioner applied to the assessing authority. It appears that 20 forms were issued (vide para 4 of the petition) but subsequently the assessing authority did not issue the forms, as stated in paragraphs 5 and 6 to the petition.