VERMA INDUSTRIES Vs. STATE OF U P

JUDGEMENT

(1.) In the present writ petition the petitioner has sought for a writ of certiorari calling for the record of the case and for quashing notices contained in annexures 7 and 8 to the writ petition by which sales tax demands for the years 1983-84 and 1985-86 have been made from the petitioner.

(2.) The sole grievance raised in this writ petition is that the sales tax authorities are trying to recover the impugned demands without deciding the review application moved by the petitioner for getting his application decided under Section 4-A of the U.P. Sales Tax Act (hereinafter referred to as "the Act"). The petitioner had filed a writ petition earlier in this Court which had been finally disposed of and the Divisional Level Committee was directed to dispose of the review application at an early date. It appears that the aforesaid review application has not been disposed of by the Divisional Level Committee up-till now. It is expected that the Divisional Level Committee will now dispose of the review application at the earliest.

(3.) As the review application of the petitioner has not been disposed of as yet and the liability of the petitioner to pay sales tax still depends on the fate of the aforesaid application, the interest of justice requires that the properties of the petitioner may not be sold till the review application is finally disposed of by the Divisional Level Committee. It is being made clear that in pursuance of the impugned notices it will be open for the respondents to attach the properties of the petitioner from which the impugned dues can be recovered.