STATE OF HIMACHAL PRADESH Vs. YASH PAL GARG

JUDGEMENT

(1.) THE respondent filed a writ petition (C. W. P. No. 300 of 1974) seeing relief for cancellation of a demand notice (annexure P-4) regarding payment of sales tax on the amount of Rs. 44,006 (lease money) and for restraining the appellants from recovering the tax. The learned single Judge by his judgment dated 19th August, 1976, allowed the writ petition and quashed the demand notice (annexure P-4 ).

(2.) FEELING aggrieved from the judgment of the learned single Judge, the respondents have filed this appeal.

(3.) THE appellants denied the various allegations of the respondent. The appellants also raised preliminary objections such as (a) the Excise and Taxation Commissioner, Himachal Pradesh, was a necessary party, (b) the dispute was liable to be decided by an arbitrator and the disputes between the parties were arising out of contractual obligations.