1971 (9) TMI 166

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....ers apply under article 226 of the Constitution for certiorari against the assessment orders dated 23rd November, 1967, 31st May, 1969, 14th March, 1969, 26th March, 1970, 31st August, 1970, 30th September, 1970, and 23rd December, 1970, for the assessment years 1962-63, 1963-64, 1964-65, 1965-66, 1966-67, 1967-68 and 1968-69 respectively and the appellate orders dated 20th August, 1968, 21st Nove....

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....ned, that is to say, whether a Hindu undivided family is a "dealer" for the purposes of the U.P. Sales Tax Act, we are of the opinion that the U.P. Sales Tax Act itself provides adequate and complete remedy to the assessee for determination of that question. We find that in some cases, the assessee has in fact preferred revision applications against the appellate orders and has taken resort to the....