KHEMCHAND RAJMAL Vs. CHIEF SECRETARY MADHYA BHARAT GOVT

JUDGEMENT

(1.) THESE are two petitions under Article 226 of the Constitution of India filed by the same petitioner, Messrs. Khemchand Rajmal of Indore. Civil Misc. Case No. 4 of 1955 is filed for a writ of certiorari to quash the order of the Sales Tax Officer shri V. K. Koine, assessing the petitioner to sales tax for the assessment year 1952-53. Civil Misc. Case No. 5 of 1955 is directed against the order of the same officer assessing the petitioner to sales tax for the year 1953-54. As both these petitions involve same points for determination and are based on almost identical facts, they are being dealt with together.

(2.) THE petitioner Messrs. Khemchand Rajmal is a dealer in cloth and has his establishment in Sitala-mata Bazaar at Indore. proceedings were initiated against him for assessment of sales tax lor the years 1951-52, 1952-53 and 1953-54 belore the Sales Tax Officer Shri Pancholia. Shri Paneholia had fixed these cases for hearing on 21-6-1954. On that day before the proceedings commenced, some unpleasant incident occurred as a result of which the hearing was not commenced and was adjourned to 28-6-1954. On that date the petitioner did not appear but submitted an application to the Sales Tax Officer intimating to him that he did not want his cases to be heard by Shri Pancholia and was approaching the Commissioner, Sales tax, for transferring them to some other Sales Tax Officer.

(3.) ON 22-7-1954 the petitioner applied to the Commissioner, Sales Tax, for transferring his cases to some other Sales Tax Officer for all purposes and under all circumstances and for staying all further proceedings before Shri Panchnlia. The commissioner, Sales Tax, allowed the application by his order dated 11-10-1954 and transferred the case of the petitioner pertaining to sales tax proceedings to shri Kolhe, another Sales Tax Officer at Indore.