(1.) THIS is a writ petition by one Brij Lal Suri under Article 226 of the Constitution and it is directed against the Sales Tax Officer, Dehra Dun. The petitioner is the karta of a joint Hindu family firm carrying on the business of extraction and supply of minerals under the name and style of the Northern India Marketing Association at Dehra Dun. The petitioner filed a return under section 7(1) of the U.P. Sales Tax Act, 1948, for the year ending 31st March, 1954, declaring a turnover of Rs. 1,93,307-1-9. On 25th August, 1954, the petitioner's counsel asked the Sales Tax Officer to given him a date for producing his account books. THIS opportunity was allowed to the petitioner and the account books were produced by him on 28th September, 1954. Thereafter the following assessment order, purporting to be an order under 7(2) of the Act, was passed by the Sales Tax Office, Dehra Dun, on 15th November, 1954 : "Messrs. Northern India Lime Marketing Association, Dehra Dun are paying sale tax on previous years' basis. They had filed a return under section 7(1) for the year ending 31st March 1954. Their accounts were finally checked on 28th September, 1954. The account books produced before me were : a sales register, ledger and bill books. The books were scrutinised and signed. Some enquiries were also made from other departments. The enquiries were completed on 6th November, 1954. They had registered under section 8A for 1953-54 and had realised Rs. 3,020-5-9 as sales tax in that year.
(2.) ACCORDING to the return submitted, they have shown a total turnover of Rs. 1,93,307-1-0. ACCORDING to account books produced before me too the sales from 1st April, 1953, to 31st March, 1954, are shown to be Rs. 1,93,307-1-0. They extract minerals and supply the same to various mills and parties. The manufacturing, transport and other expenses like wages etc. come to Rs. 1,76,266-10-3. The opening stock on 1st April, 1953, is shown to be Rs. 31,000 and closing stock on 31st March 1954, Rs. 27,000. All the goods are claimed to be sent through Messrs United Commercial Bank Ltd., Dehra Dun. The bills debited to the bank amount to Rs. 2,23,273-9-0. As there was difference in the turnover of sales shown and the amount debited by the dealer to the bank, some enquiries were made. From the enquiries made it was learnt that they had supplied goods amounting to Rs. 86,517-6-6 to Shadi Lal Sugar and General Mills Ltd., Mansurpur, during 1953-54. In the ledger they have shown the amount of goods supplied to the above mill to be Rs. 69,275-15-3 only. Similarly, the amount of goods supplied to Modinagar Factories amounts to about Rs. 59,318-12-3. In the ledger they have credited Rs. 54,785-6-6 only. It is therefore obvious that they have not shown the actual amount of sales made by them during the year 1953-54 and the turnover shown as sales is not their actual turnover. By adding about 20% for concealed sales to the turnover shown in books, their turnover for 1953-54 is estimated at Rs. 2,30,000. Sales tax on this at the rate of three pies per rupee comes to Rs. 3,593-12-0. They shall deposit Rs. 1,797-12-0 within 16 days of receipt of this order and the balance in two equal instalments of Rs. 898 each by the end of January 1955 and April 1955."
(3.) THE petition is allowed with costs. Let a writ in the nature of certiorari issue quashing the order in question of the Sales Tax Officer dated 15th November, 1954.