BABULAL AGARWAL Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS is a petition under Articles 226 and 227 of the Constitu-tion of India.

(2.) THE petitioner, a registered dealer under the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as the "act") is challenging the validity of the orders passed by respondent No. 2, Divisional Deputy Commissioner of Sales Tax, Bilaspur, contained in annexures F-1 and F-2 dated 23rd April, 1984.

(3.) THE facts leading to this petition are as under: The petitioner-firm carries on business of quarry lease at villages Nawalpur and Kathari in Bilaspur District by manufacturing metal (gitti) by stone-crusher. According to him the year of assessment is from Diwali to Diwali. The firm had filed all the quarterly returns for Diwali ending 1980-81, but did not file any return for the period after Diwali,i. e. , 1980-81 and 1981-82.