MAKES PHARMACY Vs. SALES TAX TRIBUNAL

JUDGEMENT

(1.) THIS writ petition under Article 226 of the Constitution of India is directed against the judgment and order dated 2.2.94 passed by the Sales Tax Tribunal Saharanpur Bench, Saharanpur in second appeal No. 193 of 1993 (92 -93) Under Section 13A(4) of U.P. Trade Tax Act whereby the penalty imposed on the Petitioner was confirmed and the appeal was dismissed. The Petitioner has, therefore, prayed for issue of a writ of certiorari to quash the judgment and order of the Tribunal and of the order dated 18.1.93 passed by the Respondent No. 2 Assistant Commissioner (Assessment) Sales Tax, Saharanpur imposing penalty on the Petitioner.

(2.) I have heard Sri R.K. Agawam learned Counsel for the Petitioner and Sri R.D. Gupta learned standing counsel for the Respondent, and perused the material brought on record.

(3.) THE learned Counsel for the Petitioner has strongly contended hat the Petitioner sent the consignments of the medicines on 30.5.92 to the Regional Ayurvedic and Omani Officer, Allahabad in compliance with the order of supply dated 27.3.92 and 30.3.92 pertaining to the financial year 1991 -92. As such the order of imposition of penalty Under Section 13A(4) of the Act is wholly illegal and liable to be quashed.