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TMI Blog1966 (3) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... n 14(1)(c)(i) and (ii) of the U.P. Sales Tax Act, 1948, hereinafter called the Act. The aforesaid appeal arises out of a complaint filed by the Sales Tax Officer, Incharge Aligarh, after obtaining the sanction of the Commissioner, Sales Tax, on the allegations that the respondent was the sole proprietor of the firm M/s. Babu Mian Ibrahim, which carried on the business of vegetable ghee in Aligarh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was the proprietor of the aforesaid firm, that he applied for the renewal of the registration of his business during the year 1958-59, that pending the renewal he carried on the business but when his application for renewal was rejected he stopped it and disposed of the goods in stock. Further that he filed the return regularly, but did not deposit the sales tax as he was not liable for the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttal of the respondent. On behalf of the State, it was strenuously contended that as the aforesaid view of the learned Sub-Divisional Magistrate was contrary to law, the order of acquittal was unjustified and the respondent was liable to conviction under both the counts. After hearing the learned counsel for the parties, I am however satisfied that this contention is not possessed of any substanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is admitted that the respondent submitted a return of his turnover and also applied for the registration of his business in the year in question. It is also admitted that soon after coming to learn that his application for the registration of his business was rejected, he stopped that business. As the section does not prohibit the carrying on of the business, until the application for its regis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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