RAMCHAND TARACHAND Vs. DEPUTY COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) BY this petition under Article 226 of the Constitution, the petitioners seek quashing of the order dated 30th March, 1981 (annexure P-3) passed by the Sales Tax Officer, Raipur, and order dated 29th December, 1981 (annexure P-4) passed in revision by the Deputy Commissioner of Sales Tax, Raipur.

(2.) THE petitioner No. 1 (hereinafter called as "the firm") is a registered partnership firm which is also a dealer within the meaning of Section 2 (m) of the M. P. General Sales Tax Act, 1958. The firm carries on hotel business and deals in cooked food specified in entry No. 1 of Schedule III to the Act.

(3.) THE petitioners contend that their yearly turnover did not exceed to Rs. 1,00,000 till 1st October, 1978 and after 1st October, 1978 it did not exceed to Rs. 1,50,000 and, therefore, till the assessment year 1978-79 they were granted licence under Section 13 of the Act. The firm made a similar application for grant of licence for the assessment year 1979-80 which was misplaced in the office of Sales Tax Officer (respondent No. 2 ). The petitioners presented the acknowledgement of that application given by the office of respondent No. 2, yet the respondent No. 2 did not agree that such an application was made by the petitioners and the licence was refused for the assessment year 1979-80 against which the petitioners have preferred a revision which is still pending.