1982 (8) TMI 205

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.... assessment years 1963-64 and 1964-65. Respondent No. 1 challenged the legality of the assessment orders by way of appeal under the Act on the ground that he was not a dealer and that the Sales Tax Officer, Gorakhpur, had no jurisdiction to pass the assessment orders. The appellate authority remanded the case to the assessing authority with a direction that the assessing authority should re-examine the question of the respondent being a dealer and also to determine which Sales Tax Officer could be the assessing authority. Against the appellate orders respondent No. 1 filed revisions before the revising authority who took the view that since the respondent had not declared Gorakhpur as the principal place of business and the Commissioner ....

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....e to any remedy which the applicant may have under the law. Thereafter, the present petitions under article 226 of the Constitution have been filed for quashing the order of the Additional Judge (Revisions), Sales Tax, and for a writ in the nature of mandamus directing the Additional Judge (Revisions), Sales Tax, to decide the reference applications afresh in accordance with law. Learned standing counsel appearing for the petitioner contended that since the application for reference was made within the prescribed period of limitation it should have been decided in accordance with law and could not have been thrown out on the ground that no reference could be made after expiry of the period of 120 days during which the reference applicati....