# Proceedings under U.P. Sales Tax Act 1948

- **Citation:** C.L. No. 8/VIIIf-144/Admn
- **Court:** Allahabad High Court
- **Decided:** 1989-02-22
- **Case number:** C.L. No. 8/VIIIf-144/Admn
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/proceedings-under-u-p-sales-tax-act-1948-163246
- **Pages:** 1

## Text

200
1925, even though they said certificate may not be meant for presentation in a court or
public office.
(x)
 Proceedings under U.P. Sales Tax Act 1948
C.L. No. 8/VIIIf-144/Admn. (G) dated 22nd February, 1989
Section 9 of the U.P. Sales Tax Act, 1948 provides that any dealer or other person
aggrieved by an order made by the assessing authority, other than an order mentioned in
section 10-A, may within thirty days from the date of service of the copy of the order,
appeal to such authority as may be prescribed. Likewise, section 17 of the said Act
makes it clear that save as is provided in section 11, no assessment made and no order
passed under this Act or the Rules made there under by the assessing authority shall be
called into question in any court, and save as is provide in sections 9 and 10, no appeal or
application of revision or review shall lie against any such assessment or order. Such
power is only vested in the courts specially constituted under section 9 of the U.P. Sales
Tax Act, 1948.
District Judges should impress upon all the presiding officers that any failure in
complying with the aforesaid provisions shall amount to dereliction of duty on their part.
(xi)
Family pension cases
C.L. No. 16/Admn. (A) dated 28th January, 1977
The cases filed under section 14-A of the Employees' Provident Fund (and
Family Pension Fund) Act, 1952 should be decided expeditiously.
(xii)
Election petitions
C.L. No. 23/IV-g-4 dated 29th March, 1950
Delay in the disposal of election petitions against presidents and members of
District Board causes administrative difficulties and is in the interest of administration as
well as of the local bodies that election petitions are decided expeditiously.
(xiii) Cases relating to dissolution of marriage
G.L. No. 198/67-1 dated 11th July, 1922
Suits for divorce and separation are comparatively rare in this State. It is not to be
expected that either on the Bench, or at the Bar, there should be much familiarity with
divorce practice. But this fact should induce a special degree of care and circumspection
in the disposal of such suits on the part of the judge.
The duty of dissolving marriages is one involving serious responsibility. The
decision affects not merely the character, reputation and the future of the alleged guilty
party, but also the welfare of the children, the validity of remarriages, the legitimacy of
children who may be subsequently born and the interests of public morality.
In undefended cases the court should invariably satisfy itself by unimpeachable
testimony that the absence of the alleged guilty respondent is due entirely to a
consciousness of guilt, and of the futility of denying the charge, and to no other cause.
The following recommendations, which from the nature of things cannot be more
than superficial, and do not profess to be comprehensive should in all cases be rigorously