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TMI Blog1982 (8) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of appeal under the Act on the ground that he was not a dealer and that the Sales Tax Officer, Gorakhpur, had no jurisdiction to pass the assessment orders. The appellate authority remanded the case to the assessing authority with a direction that the assessing authority should re-examine the question of the respondent being a dealer and also to determine which Sales Tax Officer could be the assessing authority. Against the appellate orders respondent No. 1 filed revisions before the revising authority who took the view that since the respondent had not declared Gorakhpur as the principal place of business and the Commissioner of Sales Tax, U.P., had also not determined as to which Sales Tax Officer would be the assessing authority, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the Constitution have been filed for quashing the order of the Additional Judge (Revisions), Sales Tax, and for a writ in the nature of mandamus directing the Additional Judge (Revisions), Sales Tax, to decide the reference applications afresh in accordance with law. Learned standing counsel appearing for the petitioner contended that since the application for reference was made within the prescribed period of limitation it should have been decided in accordance with law and could not have been thrown out on the ground that no reference could be made after expiry of the period of 120 days during which the reference applications remained pending. According to the learned counsel the period of 120 days prescribed for making the referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n whether the Sales Tax Officer, Gorakhpur, had jurisdiction to make the assessment treating the General Manager, North Eastern Railway, Gorakhpur, as a dealer came up for consideration before this Court in Commissioner of Sales Tax, U.P. v. General Manager, North Eastern Railway, Gorakhpur 1979 UPTC 1168. A learned single Judge of this Court took the view that the Sales Tax Officer, Gorakhpur, had no jurisdiction to make the assessment and consequently the revising authority was correct in quashing the order on the reasoning that the General Manager had not declared Gorakhpur to be the principal place of business and there is no order by the Commissioner of Sales Tax, U.P., under rule 6(b) or rule 81. This decision was given relating to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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