This was so inspite of having been directed to do so in respect of 1976 77 and, as such, penalty was imposed.
Against the aforesaid order, the respondent dealer filed an appeal before the Assistant Commissioner Judicial Sates Tax, Allahabad Range, Allahabad.
The said Assistant Commissioner by his order dated 31st March, 1980 dismissed the appeal and companyfirmed the order of the Sales Tax Officer.
Allahabad Bench.
Aggrieved thereby the assessee challenged the same in the High Court by way of revision.
The Sales Tax Tribunal by its order dated 27th February.
The dealer companymenced business of foreign liquor from 1st May, 1976.
It did number.
4,500 for number registration under section 15A i g of the Uttar Pradesh Sales Tax Act, 1948 hereinafter called the Act .
Aggrieved thereby the dealer preferred a revision before the Additional Judge Revisions Sales Tax, which was subsequently transferred to the Sales Tax Tribunal.
From the Judgment and Order dated 7.2.85 of the Allahabad High Court in sales Tax Revision No.
It is a matter dealing with sales tax.
CIVlL APPELLATE JURISDlCTlON Special Leave Petition Civil No.
The Sales Tax Officer by his order dated 16th December, 1977 imposed penalty of Rs.
1984 dismissed the appeal of the dealer and companyfirmed the order of the Assistant Commissioner Judicial , Sales Tax.
14274 of 1985.
206/1984.
From the record, it appears that a survey was made on 7th August, 1976 and the respondent was directed to get itself registered for 1977 78 as a dealer.
K. Srivastava for the petitioner.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. This is a petition for leave to appeal against the decision of the High Court of Allahabad, dated 7th February, 1985.
