MULAK SHAH Vs. SALES TAX OFFICER MUZAFFARNAGAR

JUDGEMENT

(1.) This is a petition under Article 226 of the Constitution.

(2.) The petitioners have been assessed to sales tax in the sum of Rs. 31,250/- in respect of the assessment year 1952-53. They have appealed against the order of assessment, which is dated 3-5-1955, to the Judge (Appeals), and that appeal is still pending. An application made by the petitioners to the sale tax authorities for stay of execution pending the disposal of their appeal has been refused, and as the petitioners have not paid the tax demanded, their property has been attached and is likely to be sold in the near future.

(3.) In this petition the petitioners challenged the validity of the assessment order on a number of grounds, and the principal relief which they seek is that the order of assessment be qua-shed by a writ of certiorari.