RAMCHAND TARACHAND Vs. DEPUTY COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) PETITIONER No. 1, M/s. Ramchand Tarachand, is a registered partnership firm of which petitioner No. 2 is one of the partners. The firm is a registered dealer within the meaning of Section 2 (m) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act" ). It made an application for grant of licence in regard to the period of assessment 1st April, 1981 to 31st March, 1982 as well as for the period 1st April, 1982 to 31st March, 1983. These applications were dismissed by the Sales Tax Officer on the ground that the gross turnover of the petitioners during these two years was more than Rs. 1,50,000 and consequently no licence could be granted in view of the provision contained in this behalf in Section 13 of the Act, read with Rule 4 of the Rules framed thereunder.

(2.) THE Sales Tax Officer determined the amount of turnover for the period between 1st April, 1981 and 31st March, 1982 at Rs. 9 lacs, whereas the amount for the period between 1st April, 1982 and 31st March, 1983 was determined at Rs. 9,20,000.

(3.) ON revision, the Deputy Commissioner, Sales Tax, Raipur, respondent No. 1, took the view that the exact amount of turnover in regard to both the years had to be redecided by the Sales Tax Officer. He, however, recorded a finding that in any view of the matter, the turnover of the petitioners in regard to both these years was more than Rs. 1,50,000. On this finding, the order of the Sales Tax Officer refusing grant of licence to the petitioners for the two years aforesaid, was upheld, but the Sales Tax Officer was directed to determine the amount of gross turnover afresh and pass consequential orders. It is these orders passed by respondents Nos. 1 and 2 which are sought to be quashed in the present writ petition.