Advocates:
['C B KAMBLI', 'GOVT PLEADER', 'MULLA and', '', 'MULLA']

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION NO. 531 OF 1988

Inder Kumar R. Gupta ..Petitioner.

v.

State of Maharashtra & Ors. ..Respondents.

Mr.P.S.Jetly i/by C.B.Kambli advs. For the petitioner.

Mr.V.A.Sonpal, AGP for the Respondent Nos.1 and 2.

Mr.U.J.Makhija, Sr.Counsel i/by Mulla & Mulla & C.B.C., adv. For the

respondent no.3.

CORAM : F.I. REBELLO &

J.H. BHATIA, JJ.

DATED : 12TH JUNE, 2009

P.C.

1

Heard.

2

Petitioner had purchased certain goods in an auction held by the

respondent no.3. He had paid sales tax at 15% in terms of demand made by the

respondent no.3. Subsequent thereto, petitioner applied to the respondent no.2

under the provisions of Section 52 of the Bombay Sales Tax Act for

determination of the rate of sales tax. It is the submission of the petitioner that

the rate is 4% and not 15%.

3

Instead of application being decided, a show-cause notice was issued to

the petitioner dated 24^th August, 1987 as to why the application ought not to be

rejected. Petitioner replied to the same. As the same w