ARIJIT PASAYAT, CJ.

( 1 ) DISALLOWANCE of claim of deduction under Section 4 (2) (V) of Delhi Sales Taxact, 1975 ( in short the Act ) in respect of sales to registered dealers as made by thesales Tax Officer, Ward 61, Bikri Bhawan, New Delhi, hereinafter referred to as theassessing officer, is the subject matter of challenge in this Writ Petition.

( 2 ) A brief reference to the factual aspects would suffice. Petitioner, a dealerregistered under the)Act, claimed deduction in respect of sales stated to have beenmade to registered dealers. Fifty four declaration forms in Form ST-1 were furnishedin support of the claim. Assessing officer rejected the claim on the ground that thepurchasing dealers who had issued those forms had indicated different figures inrespect of the transactions covered by the forms. On the aforesaid ground, theassessment for the year 1983-84 was completed raising extra demand of Rs. 10,60,185. 00 additionally which is required to be dealt with under Section 50 of theact. Petitioner submitted its reply and took a stand that the claim was in order. Aprayer was made to summon the concerned purchasing dealers under Section 42 forthe purpose of verification of the Ac

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