T. Desai, J. B. Dadachanji, O. C. Mathur and Ravinder Narain, for the petitioners.
Sen, K. L. Hathi and I. N. Shroff, for the respondents.
Between April 1, 1959, and March 31, 1960, the Company used, for its motor vehicles 8908 gallons of petroleum, 40719 gallons, of high speed diesel oil and lubricants of the value of Rs.
85 of 1961.
4 of 1958.
2,453 47 nP. The first respondent who is the assessing authority under the Madhya Pradesh Sales of Motor Spirit and Lubricants Taxation Act.
The Judgment of the Court has delivered by SHAH, J. Bhopal Sugar Industries Ltd. the first petitioner is a public limited Company incorporated under the Indian Companies Act, 1913, and the second petitioner is a shareholder and a Director of the Company.
December 21.
ORIGINAL JURISDICTION Petition No.
The Company also carries on the business of selling motor spirit, high speed diesel oil, and lubricants and maintains a petroleum pump at Shores in the State of Madhya Pradesh.
Petition under Art.
The Company is a manufacturer of sugar and owns a fleet of motor trucks and other motor vehicles.
