DAURAM Vs. ASSISTANT COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS is a petition under Articles 226 and 227 of the Constitution.

(2.) THE petitioner was registered as a dealer under the C. P. and Berar Sales Tax Act, 1947, hereinafter called the Act. It appears that during the proceedings of assessment of sales tax for the periods (1) 1st June, 1947, to 12th November, 1947, (2) 13th November, 1947, to 31st October, 1948, and (3) 1st November, 1948, to 21st October, 1949, the petitioner prayed by an application, dated 6th August, 1952, that the certificate of his registration as a dealer should be cancelled. No order on that application was then passed, and the assessment was completed.

(3.) SECTION 22 deals with appeals against an original order passed under the Act. The proviso to Sub -section (1) of Section 22 is in these terms: