SUNDERLAL Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS petition under Article 226 of the Constitution is directed against the orders dated 15th April, 1982 and 27th February, 1979, respectively passed by respondent No. 1 and respondent No. 3.

(2.) THE facts giving rise to this petition briefly stated are as follows :

(3.) IN the return, it is stated that one Ishwarlal, another partner of the petitioner's firm, assailed the order of assessment passed by respondent No. 3 by submitting an application under Section 39 (1) (b) of the Act which was dismissed by the Deputy Commissioner of Sales Tax in exercise of his delegated powers of the Commissioner under Section 39 of the Act. In view of this, the revision submitted by the petitioner was not maintainable and therefore, was rightly dismissed by respondent No. 1. It was also denied that the order dismissing the revision was passed by the Assistant Commissioner of Sales Tax. It was averred that the order was passed by the Commissioner of Sales Tax and was only communicated to the petitioner by the Assistant Commissioner of Sales Tax. The respondents prayed that the petitioner was not entitled to any relief and that the petition should be dismissed.