MUNNI LAL VINOD KUMAR Vs. SALES TAX OFFICER

JUDGEMENT

(1.) We propose to dispose of this writ petition at the admission stage, as parties have filed counter and rejoinder affidavits and final orders at this stage would advance the cause of justice and not hold up proceedings indefinitely before the sales tax authority. Since no other party than the State is contesting this petition we can pass final orders in this case at this stage, under the provisions of Chapter XXII, Rule 2 of the Rules of the Court.

(2.) The petitioner-firm, a registered dealer, deals in grains, tilhan rice, mahuwa flowers, etc. For the year 1981-82 the petitioner claimed exemption of tax in the return re. mahuwa flowers, as it was exempted from sales tax vide notification dated 7th September, 1981. This was allowed by the Sales Tax Officer, Sector 3, Gorakhpur, respondent. The petitioner, however, appealed to the Appellate Commissioner, on other matters, including the enhanced turnover assessed by the respondent-Sales Tax Officer. The petitioner has stated that the appeal was allowed and the respondent was directed to decide the matters in appeal afresh keeping in view the observations made in the appellate order. The petitioner further states that by a notification dated 31st January, 1976, sale of mahuwa flower was made taxable. However by a subsequent notification dated 7th September, 1981, it was laid down that the sale and purchase of mahuwa flowers, seed, etc., was not liable to tax. The Sales Tax Officer during the Course of hearing the case for the year 1918-82. issued a show cause notice the petitioner, as to why sales tax be not imposed on the petitioner in respect of the sale of mahuwa flowers for the year 1981-82.

(3.) In this notice reference was made to an order passed b Commissioner of Sales Tax, dated 29th May, 1984 in a sales tax revision, of some other party, where it was held that the sale of mahuwa flowers was liable to sales tax, The petitioner has some other party, where it was held that the sale of mahuwa flowers was liable to sales tax. The petitioner has come to this Court praying that the proceedings in regard to the show cause notice be quashed as it is wholly without jurisdiction.