SHANTILAL ASHOK KUMAR Vs. STATE OF M.P.

JUDGEMENT

(1.) THIS is a petition under article 226 of the Constitution of India.

(2.) FACTS are jejune. The petitioner is a dealer registered under the M.P. General Sales Tax Act, 1958. It carries on the business of sale and purchase of grains, oil -seeds, pulses, kirana and bardana as also tax -free commodity like garlic. The petitioner submitted the returns within the time and paid the required tax on the basis of the returns in compliance with the provisions of the Act. The respondents assessed the petitioner for the period November 1, 1978 to October 20, 1979. The assessing authority increased the gross total turnover and also denied the deductions which resulted in enhanced tax liability (annexure P3). The petitioner preferred an appeal to the first and second appellate authorities which proved to be an exercise in futility. The petitioner then approached the State Government under section 39(6) of the M.P. General Sales Tax Act through representation, running into 14 pages (annexure P10) as a last resort in the hope of obtaining the relief. This representation resulted in infecundity and was dismissed by one line on February 22, 1986 (annexure P11). Aggrieved, the petitioner has filed this writ petition.

(3.) I have heard both the sides.