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TMI Blog2000 (5) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been filed and. we have perused the same. 4. Sri Bharatji Agarwal, learned Counsel for the petitioner submitted that a circular has been issued by the State Government dated 24th May, 1994 which has been reiterated by circular dated 25th September, 1998 vide Annexure-11 to the writ petition. That circular states: 5. Clause 2 (Kha) of the aforesaid circular states that once a vehicle has crossed the entry check post it will not be checked by the mobile squad. In Paras 6 and 7 of the writ petition it has been alleged that the goods in question had crossed the entry check post Drummondganj on 6th May, 2000 at 9.30 p.m. where they have been checked by the Trade Tax Officer of the check-post whose statement is Annexure-C.A. 1 to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been shown mat it has been withdrawn. It is, therefore, very remarkable that it should be contended on behalf of the very Sales Tax department whose Commissioner issued mat circular mat it is erroneous. It is very remarkable that the Sales Tax authorites should instruct their Assistant Commissioners who deal with tax assessment in a manner which is according to them, contrary to the law. 8. Sri Bharatji Agarwal has also invited the attention of mis Court to the Supreme Court decision in Ramana Dayaram Shetty v. The International Airport Authority, A.I.R. 1979 SC 1628 quoting Justice Frankfurter of the U. S. Supreme Court who observed: Any executive agency must be rigorously held to the standards by which it professes its action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated in Paragraph 3 (i) and 3 (ii) of the counter affidavit. Hence while we lay down the law that a circular is binding on the departmental authority and they cannot take the plea that it is not binding on them, the factual controversy whether the truck in question had passed the entry check-post Drummondganj with requisite papers prior to detention by Trade Tax Officer, Mobile Squad should be solved by the Additional Commissioner, Trade Tax (Administration), Head Quarter, Lucknow wimin a week of production of a certified copy of this order in accordance with law. Consequential order shall be passed immediately thereafter. 13. The petition is disposed of accordingly. A certified copy of this judgment shall be given to the parties on pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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