Prema Devi and anr. Vs. Deputy Collector (Collection), Sales Tax and ors.

Prema Devi and anr. vs Deputy Collector (Collection), Sales Tax and ors.

Type Court Judgment Court Allahabad Decided Nov 19, 1981

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Citation: sooperkanoon.com/472034
Court: Allahabad High Court
Judge: C.S.P. Singh and ;R.R. Rastogi, JJ.
Decided On: Nov 19, 1981
Case Number: Civil Miscellaneous Writ Petition No. 457 of 1976
Subject: Sales Tax

Case Summary

AI-generated summary - not the official court judgment text.

Key legal issue: Sales Tax

Parties & Advocates

Appellant / Petitioner

Prema Devi and anr.

Advocate A.B. Sarma, Adv.

Respondent

Deputy Collector (Collection), Sales Tax and ors.

Advocate Standing Counsel

Legal References

Reported In: [1982]50STC45(All)

Excerpt

- c.s.p. singh, j.1. the dispute in the present case relates to certain claims of adjustment of sales tax made by the petitioners on the ground either that they have been paid earlier or on the ground that the liability has been reduced either in appeal or in revision. the petitioners' contention is that the properties of the petitioners should not be sold till such time that the adjustments claimed are not finally adjudicated by the department. we are of the view that the contention is justified.2. we accordingly direct that the petitioners should file this claim for adjustment along with all supporting materials before the sales tax officer, firozabad, within a period of two months. on the aforesaid claim and evidence being filed the sales tax officer, firozabad, should dispose it of within a period of one month thereafter. the petitioners should deposit the amount determined within a period of two months from the date of the determination. on the deposit of the money due after adjustments, attachment of the petitioners' properties should be lifted. the petition is disposed of accordingly. there shall be no order as to costs.

Full Judgment

C.S.P. Singh, J.

1. The dispute in the present case relates to certain claims of adjustment of sales tax made by the petitioners on the ground either that they have been paid earlier or on the ground that the liability has been reduced either in appeal or in revision. The petitioners' contention is that the properties of the petitioners should not be sold till such time that the adjustments claimed are not finally adjudicated by the department. We are of the view that the contention is justified.

2. We accordingly direct that the petitioners should file this claim for adjustment along with all supporting materials before the Sales Tax Officer, Firozabad, within a period of two months. On the aforesaid claim and evidence being filed the Sales Tax Officer, Firozabad, should dispose it of within a period of one month thereafter. The petitioners should deposit the amount determined within a period of two months from the date of the determination. On the deposit of the money due after adjustments, attachment of the petitioners' properties should be lifted. The petition is disposed of accordingly. There shall be no order as to costs.

Same Court & Year Allahabad · 1981 Same Parties Prema Devi and anr. vs Deputy Collector (Collection), Sales T... Same Subject Sales Tax Same Judge C.S.P. Singh and ;R.R. Rastogi, JJ.

Sales Tax