SALES TAX OFFICER Vs. JAGAT BEHARI TANDON

JUDGEMENT

(1.) This is an application for leave to appeal to the Supreme Court from a judgment of this Court dated the 30th November, 1956.

(2.) By that order the Court directed the issue of a writ quashing the order of assessment dated respectively the 19th July, 1952, and the 17th March, 1953, made upon the respondent under the U. P. Sales-tax Act, 1948. The Sales-tax authorities now ask for leave to appeal from that order to the Supreme Court

(3.) We do not consider it necessary, for reasons which we shall shortly state, to consider whether this is a fit case in which leave should be granted, or whether the proceedings are civil proceedings within the meaning of Clause (1) of Article 133 of the Constitution. The amount sought to be recovered from the respondent is only Rs. 2,150/-. The application is opposed on the ground, inter alia, that as the amount involved in the appeal is small it would be oppressive if the Court granted leave and involved the respondent firm in the cost of contesting the case in the Supreme Court. In our view this submission should be upheld. As Lord Langdale said in Richard Spooner v. Juddow, 4 Moo Ind App 359 (PO) (A) :