MOHIT ENTERPRISES Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE petitioner by filing this writ under Articles 226 and 227 of the Constitution of India, seeks quashing of sales tax assessments for the period September 16, 1987 to March 31, 1989, Revenue Recovery Certificate dated December 11, 1991 (annexure P4), cancellation of sales registration certificate dated February 13, 1991 (annexure P9) and the order of revisionary authority dated August 24, 1992 (annexure P11 ). Yet another relief in the nature of issuance of writ of mandamus is claimed for disposal of revision filed arising out of three assessment orders.

(2.) PETITIONER is a dealer engaged in the business of sale and purchase of hydrogenated oil at Indore. It is a registered dealer both under the State Sales Tax Act as also Central Sales Tax Act.

(3.) THE petitioner was assessed to sales tax for the period September 16, 1987 to December 31, 1987. This assessment was essentially in respect of one transactions with another dealer--Kitchan aid Indore. This resulted in deciding the issue against the petitioner and as a consequence led to issuance of demand of tax amounting to Rs. 5,24,460. The petitioner felt aggrieved of the assessment orders (three in numbers) filed three revisions to Additional Commissioner, Indore. The petitioner also applied for stay of execution of demand and implementation of assessment orders which were impugned in these revisions. However, the revisionary authority then did not decide the revision nor stay application. In the meantime, on the other hand, the sales tax authorities gave effect to the assessment orders and issued RRC (Revenue Recovery Certificate dated December 11, 1991) (annexure P4) for the recovery of Rs. 5,24,460. Yet another adverse action was taken by the authorities against the petitioner for cancellation of registration certificate dated February 13, 1991 (annexure P9 ). The petitioner, therefore, filed a revision against an order cancelling their registration certificate to the Deputy Commissioner, Sales Tax, Indore. This revision was dismissed on August 24, 1992 (annexure P11 ). It is then petitioner filed this petition, inter alia, challenging the impugned assessments (though sub judice in revisions), issuance of RRC, and lastly the order dismissing the revision and upholding the cancellation of registration certificate.