SETHU PRASAD LALTA PRASAD Vs. U P GOVERNMENT

JUDGEMENT

(1.) THE Additional judge (Revisions) Sales Tax, Meerut Range as submitted the instant statement of the case and has referred the following question of law for the opinion of this Court:

(2.) THE assessment giving rise to this reference is in respect of the year 1958-59 and has been made under the provisions ol the Central Act. Messrs. Sethu Prasad Lalta Prasad (hereinafter referred to as the asses-see) at whose instance the instant reference has been made, are the "dealers" in the pre sent case. They have, during the year 1958-59 disclosed a turnover of Rs. 8, 887.34 P. in respect of- gurlota against C Forms and of Rs. 1, 01, 015.86 P. without C Forms. Inter-State sales of gurlota, with effect from 1-10-1958 to 31-3-1959, with C Forms, were dis closed by the assessee for Rs. 1, 11, 143.34 P. and without C Forms for Rs. 21, 816. The assessing Authority made the assessment adopting the rate of one per cent and 3 pies per rupee. The sales without C Forms were assessed at the rate of 7 per cent. On appeal by the assessee, the Assistant Com missioner (Judicial) held that sales upto 30-9-1958 were not liable to be assessed to tax but those thereafter were liable. The asses see filed a revision application and pleaded that the entire turnover of gurlota after 30-9-1958, was not liable for being assessed to sales tax. The Additional Judge (Revi sions) dismissed the application in revision but as already stated earlier has made the instant reference to this Court.

(3.) IT is conceded by Mr. K. C. Agarwal, the learned counsel for the assessee, that in a reference proceeding the vires of this Ordinance cannot be gone into. It is also conceded that in view of this provision the question referred to us has to be answered in favour of the Commissioner, Sales Tax [and against the assessee.