9911796707
TMI Blog1987 (10) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... period 1st April, 1982 to 31st March, 1983. These applications were dismissed by the Sales Tax Officer on the ground that the gross turnover of the petitioners during these two years was more than Rs. 1,50,000 and consequently no licence could be granted in view of the provision contained in this behalf in section 13 of the Act, read with rule 4 of the Rules framed thereunder. 2.. The Sales Tax Officer determined the amount of turnover for the period between 1st April, 1981 and 31st March, 1982 at Rs. 9 lacs, whereas the amount for the period between 1st April, 1982 and 31st March, 1983 was determined at Rs. 9,20,000. 3.. On revision, the Deputy Commissioner, Sales Tax, Raipur, respondent No. 1, took the view that the exact amount of tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This submission had found favour with the learned judges deciding that writ petition, and after quashing the impugned orders, the Sales Tax Officer was directed to decide the petitioners' application afresh after affording them an opportunity as contemplated by rule 4(6). 5.. In para 8 of the present writ petition, it has been categorically stated that no opportunity was afforded to the petitioners as contemplated by rule 4(6) of the Rules before rejecting the applications for grant of licence for the aforesaid two periods. Reply to this para of the writ petition is contained in para 12 of the return filed on behalf of the respondents. In this para of the return, it has been stated that the contents of para 8 of the writ petition were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce meant was that the petitioners were required to show cause as to why their application for grant of licence may not be dismissed. The order of dismissing the application for grant of licence with regard to the period 1st April, 1981 to 31st March, 1982 indicates that reliance in passing of the said order was placed on a report of the Assistant Sales Tax Officer. A copy of the said report has been attached as annexure R-1 to the return. It indicates that this report was submitted by the Assistant Sales Tax Officer in pursuance of a memo of the Sales Tax Officer dated 10th December, 1981. Annexure R-3 which is the copy of order sheet, indicates that by order dated 9th December, 1981, the Assistant Sales Tax Officer was required to submit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebruary, 1982 and 24th August, 1982 passed by the Sales Tax Officer, respondent No. 2, and the composite order dated 1st March, 1983 passed by the Deputy Commissioner of Sales Tax, respondent No. 1, are quashed and the Sales Tax Officer, Raipur Circle IV, Raipur, respondent No. 2, is directed to decide the applications made by the petitioners for grant of licence for the two periods mentioned above afresh after affording them an opportunity as contemplated by rule 4(6) of the Rules. There shall, however, be no order as to costs. The outstanding security amount be refunded to the petitioners. Writ petition allowed. The judgment of the Court was delivered by FAIZANUDDIN, J.-By this petition under article 226 of the Constitution, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that their yearly turnover did not exceed to Rs. 1,50,000 during the assessment year 1980-81, it was rejected by the respondent No. 2 by order dated 30th March, 1981 (annexure P-3) by holding that on the basis of the petitioners' statement as well as from the information collected by the department, the petitioners' turnover during the assessment year 1980-81 was more than the prescribed limit of Rs. 1,50,000. The petitioners preferred a revision under section 39 of the Act against the said order but it was also dismissed by the respondent No. 1 by its order dated 29th December, 1981 (annexure P-4) and as such the petition has been directed against both the aforesaid orders. 5.. The petitioners' main grievance is that they were neith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned in para 4 above. 7.. The respondents have filed a photostat copy of the order sheets of the Sales Tax Officer which are annexures R-II and R-III. The order dated 20th March, 1981 in the order sheet (annexure R-II) will go to show that. the record was marked to the Assistant Sales Tax Officer for inquiry into the application of the petitioners for grant of licence under section 13 of the Act. The order sheet dated 28th March, 1981 further goes to show that the Assistant Sales Tax Officer made some enquiry and found that the petitioners' turnover for the assessment year 1980-81 was more than the prescribed limit and therefore proposed that the licence could not be granted under section 13 of the Act. On the basis of the said inquiry r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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