1994 (7) TMI 276

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....rettes, meals, vegetables and certain other articles at various railway stations. In the assessment year 1965-66 an application for registration under the U.P. Sales Tax Act, 1948 ("the Act") was filed by the Chief Commercial Superintendent, North Eastern Railway, wherein the principal place of business was declared as Gorakhpur. The application was allowed by the Sales Tax Officer. The sales tax return was, however, filed by the Chief General Manager, Gorakhpur, on the basis of which assessment proceedings were held and sales tax was imposed. A separate assessment was also made by the Sales Tax Officer against the Controller of Stores. Both, the General Manager and the Controller of Stores filed revisions against the assessment orders. Whi....

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.... business as the principal place of business in Uttar Pradesh. The Sales Tax Officer within whose jurisdiction the principal place of business so declared by the dealer is situated shall be the assessing authority in respect of such dealer. In case of default on the part of any dealer to declare one of his places of business as the principal place of business in Uttar Pradesh, the Commissioner of Sales Tax shall determine the Sales Tax Officer who will be the assessing authority in respect of such dealer and his decision shall be final: Provided that in the case of any Government department carrying on business within the limits of jurisdiction of more than one Sales Tax Officer, the Commissioner, or any officer authorised by him in this....

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.... Sales Tax Officer, Gorakhpur, could make the assessment only in case the General Manager had declared Gorakhpur to be the principal place of business. In the present case there is no such declaration. Even if the registration application filed in form 14 is treated as a declaration that cannot be taken to be a declaration by the General Manager, North Eastern Railway, who is the assessee as it was filed by the Chief Commercial Superintendent, North Eastern Railway. In view of this, and in the absence of any order by the Commissioner under rule 6(b) or rule 81, the Sales Tax Officer, Gorakhpur, had no jurisdiction to make the assessment." We are of the view that the High Court fell into patent error in interpreting the Rules. It cannot b....