RAMKRISHNA GHANSHYAMDAS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS petition has been filed by the petitioner challenging the orders of the Sales Tax Officer, Raigarh, and the Divisional Deputy Commissioner of Sales Tax, Bilaspur, on revision.

(2.) ACCORDING to the petitioner, the petitioner is a proprietary concern and carries on business of dealing in minor forest produce. He has also a branch in the name of Chandra Medical and General Stores at Leilunga dealing in medicines and general goods. He is registered under the Madhya Pradesh General Sales Tax Act and he follows Diwali Year for the purpose of his accounts. The petitioner applied under Section 16 of the M. P. General Sales Tax Act for the proposed business of dealing in forest produce at Raigarh and the address of this business was given as Lal Tanki Chouk, Raigarh. The Sales Tax Officer, however, rejected the application.

(3.) IT is alleged that the dealer took a lease of Government Forest, Raigarh, in the month of March, 1977, for collection of chironji for a sum of Rs. 2,200 from the Divisional Forest Officer, Raigarh Division. The contract was for purchase of chironji from the forest department.