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Commissioner of Sales Tax Vs. Mohan Lal Sahu - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtAllahabad High Court
Decided On
Case NumberS.T. Revision No. 174 of 1978
Judge
Reported in[1980]45STC351(All)
AppellantCommissioner of Sales Tax
RespondentMohan Lal Sahu
Appellant AdvocateStanding Counsel
Respondent AdvocateNone
DispositionPetition allowed
Excerpt:
- .....j.1. in the present revision, the short question that arises is whether appeal lies against a recovery certificate issued by the sales tax officer.2. the recovery certificate, in the instant case, was issued on 14th april, 1967, and the endorsement on the order sheet is to the following effect:issue r.c. for rs. 436.00.this was followed by a letter to the collector requesting him to recover the aforesaid amount. the relevant part of section 9(1), as it stood, is as follows:9.(1) any dealer objecting to an order allowing or refusing an application for exemption certificate under clause (b) of sub-section (1) of section 4 or to an order refusing an application under section 30 or to an order imposing a penalty under...section 15-a...or to an assessment made under section 7, 7-a, 7-b,.....
Judgment:

C.S.P. Singh, J.

1. In the present revision, the short question that arises is whether appeal lies against a recovery certificate issued by the Sales Tax Officer.

2. The recovery certificate, in the instant case, was issued on 14th April, 1967, and the endorsement on the order sheet is to the following effect:

Issue R.C. for Rs. 436.00.

This was followed by a letter to the Collector requesting him to recover the aforesaid amount. The relevant part of Section 9(1), as it stood, is as follows:

9.(1) Any dealer objecting to an order allowing or refusing an application for exemption certificate under Clause (b) of Sub-section (1) of Section 4 or to an order refusing an application under Section 30 or to an order imposing a penalty under...Section 15-A...or to an assessment made under Section 7, 7-A, 7-B, 18 or 21, may within 30 days from the date of service of the copy of the order or notice of assessment, as the case may be, appeal to such authority as may be prescribed.

3. Recovery certificates are issued under Section 8(8) of the Act. Assuming for the purposes of the present case that the endorsement on the order sheet is an order passed by the Sales Tax Officer, but as it is one which has been made under Section 8(8), which is not appealable, the appeal filed by the assessee was incompetent, and was rightly dismissed. The view taken by the revising authority is incorrect, and cannot be upheld.

4. The revision is allowed. As none has appeared on behalf of the assessee, there shall be no order as to costs.


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