Murli Dhar Dharampal v. Sales Tax Officer Agr - 1965 Supreme(Online)(All) 15

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1965 Supreme(Online)(All) 15

ALLAHABAD HIGH COURT
Justices, J
Murli Dhar Dharampal v. Sales Tax Officer Agr

Table of Content
1. writ petition challenging assessment order based on non-compliance with circular. (Para 1 , 2)
2. legal arguments against the validity of the rules governing c forms. (Para 3 , 5)
3. discussion on statutory authority and interpretative issues regarding tax laws. (Para 4 , 6 , 8 , 9)
4. court's rationale against rigid applications of time limits in tax forms. (Para 7 , 10)
5. decision to quash the assessment order and allow the petition. (Para 11 , 12)

1. This is a writ petition under Art. 226 of the Constitution. The prayer is for the issue of a writ in the nature of certiorari quashing the assessment order dated, 30th of December, 1963 whereby the benefit under S.8(1) of the Central Sales Tax Act (hereinafter referred to as C.S.T. Act) in respect of the inter State sales was denied because of the petitioner's failure to file the declaration in form 'C' by the 31st March 1963, in accordance with the Circular issued by the Commissioner Sales Tax, Uttar Pradesh, dated 31st January 1963.

2. The facts leading up to this petition lie in a very narrow compass. They are : that the petitioner was a dealer in Khal, Oil, Kirana and Food grains and carried on business on his ow