The assessee filed a petition under section 22(2) of the East Punjab General Sales Tax Act, 1948, praying that a mandamus be issued to the Financial Commissioner, Punjab, to refer to the High Court three questions of law arising out of his order dated 10th January, 1961. This petition came on for hearing before a Division Bench consisting of MEHAR SINGH and INDER DEV DUA, JJ., and the Court made the following order on 18th March, 1963.

ORDER

INDER DEV DUA, J. - Firm Messrs Ram Pal Madan Gopal, Chaura Bazar, Ludhiana, has approached this Court under section 22(2) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act), for a mandamus to the Financial Commissioner to refer to this Court for decision of the question of law, arising out of his order dated 10th January, 1961.

The petitioner-firm is a registered dealer within the contemplation of the Act and is alleged to have filed returns for all the four quarters of the assessment year 1954-55 declaring their gross turnover at Rs. 9,12,341-6-6. Out of this turnover they claimed deductions for Rs. 9,03,090-3-0 on account of sales stated to have been made to registered dealers and Rs. 2,207-8-0 on account of