1951 (7) TMI 12

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....raying that this Court may be pleased to direct the Judge (Revisions), Sales Tax, Uttar Pradesh, Lucknow, to refer to this Court the following questions: "(1) Is the deposit of quarterly instalments by the assessee and the mention of the relative quarter in the Treasury Challan followed by a return for the quarter, though filed beyond time but before the assessment order was made by the Sales T....

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....ne dated 26th November, 1948, for a sum of Rs. 4,307-11-0. The appli- cants, however, took no steps to intimate to the Sales Tax Officer their election of the assessment year. Along with these cheques or subsequent to the deposit of these cheques no return of the total turn- over either of the previous year of the current year was filed by the applicants till 6th December, 1948. Finding that there....

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....lication in revision had been rejected, the applicants applied to the learned Judge (Revisions), Sales Tax, to refer the two questions which have been stated above to this Court. The learned Judge (Revisions), Sales Tax, refused to do so. In our opinion, the learned Judge (Revisions), Sales Tax, was perfectly justified in doing so. By their conduct the appli- cants disqualified themselves from ask....