LALTA PRASAD VAISH Vs. STATE OF U P

JUDGEMENT

(1.) D. S. Sinha, J. The petitioner carries on the business of buying, selling, sup plying and/or distributing motor spirit and diesel oil. It prays, interalia, for issuance of a writ, order or direction in the nature of mandamus directing the respondents not to demand tat on the diesel oil supplied to and sold by it.

(2.) SECTION 3 (1) (b) of the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, hereinafter called the Act' provides that there shall be levied on the first sale of Diesel Oil in the State, a tax at the rate of sixteen per cent ad valorem, and such tax shall be payable to the State Government in the prescribed manner by the dealer effecting such sale.

(3.) THE question as to what is flash point of the diesel oil supplied to and sold by the petitioner is basically a question of fact. Normally, this Court does not inves tigate the questions of fact. THE question about flash point raised by the petitioner can appropriately be gone into in the assessment proceedings under the Act, as and when initiated.