TMI Blog1953 (8) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... y the petitioner for pro- duction before the Assistant Commissioner of Sales Tax, Nagpur, in his assessment case. 2.. The petitioner is the All India Reporter Ltd., Bombay, which has its branch office at Nagpur. It is a company registered under the Indian Companies Act, 1913, and is a dealer in the State holding a certi- ficate of registration under the C.P. and Berar Sales Tax Act, 1947, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced below: "Recently the Board of Revenue, Madhya Pradesh, have passed two orders regarding the 'sale price' of a printer, one on the application No. II/XXXIII-7 of 1951 of the Rajasthan Printing and Litho Works, Akola, and the other on the Application No. 28/XXXIII-7/51 D.B. of Shri Balgovind Gupta, Proprietor of Shubhachintak Press, Jabalpur. The State Government have since reconsidered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 30th July, 1952. After keeping the matter under consideration for a long time, the State Government, by an order, dated the 21st February, 1953, rejected the petitioner's request for grant of copies. The petitioner impugns in these proceedings the said order. 5.. The petition must be rejected in limine on the short ground that the remedy provided in the C.P. and Berar Sales Tax Act, 1947, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government has refused to grant copies of the required documents, the petitioner has the remedy under the Act to move the Assistant Commissioner of Sales Tax for compelling their production, if they are really necessary for the just and fair disposal of the assessment case. That remedy is equally efficacious and expedi- tious, and, therefore, it must first be exhausted before the extraordinary pow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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