{"id":15247,"date":"1981-11-19T00:00:00","date_gmt":"1981-11-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/prema-devi-and-anr-vs-deputy-collector-collection-on-19-november-1981"},"modified":"2017-01-05T18:14:55","modified_gmt":"2017-01-05T12:44:55","slug":"prema-devi-and-anr-vs-deputy-collector-collection-on-19-november-1981","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/prema-devi-and-anr-vs-deputy-collector-collection-on-19-november-1981","title":{"rendered":"Prema Devi And Anr. vs Deputy Collector (Collection), &#8230; on 19 November, 1981"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Prema Devi And Anr. vs Deputy Collector (Collection), &#8230; on 19 November, 1981<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1982 50 STC 45 All<\/div>\n<div class=\"doc_author\">Author: C Singh<\/div>\n<div class=\"doc_bench\">Bench: C Singh, R Rastogi<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>C.S.P. Singh, J.<\/p>\n<p>1. The dispute in the present case relates to certain claims of adjustment of sales tax made by the petitioners on the ground either that they have been paid earlier or on the ground that the liability has been reduced either in appeal or in revision. The petitioners&#8217; contention is that the properties of the petitioners should not be sold till such time that the adjustments claimed are not finally adjudicated by the department. We are of the view that the contention is justified.\n<\/p>\n<p>2. We accordingly direct that the petitioners should file this claim for adjustment along with all supporting materials before the Sales Tax Officer, Firozabad, within a period of two months. On the aforesaid claim and evidence being filed the Sales Tax Officer, Firozabad, should dispose it of within a period of one month thereafter. The petitioners should deposit the amount determined within a period of two months from the date of the determination. On the deposit of the money due after adjustments, attachment of the petitioners&#8217; properties should be lifted. The petition is disposed of accordingly. There shall be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Prema Devi And Anr. vs Deputy Collector (Collection), &#8230; on 19 November, 1981 Equivalent citations: 1982 50 STC 45 All Author: C Singh Bench: C Singh, R Rastogi JUDGMENT C.S.P. Singh, J. 1. The dispute in the present case relates to certain claims of adjustment of sales tax made by the petitioners [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-15247","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prema Devi And Anr. vs Deputy Collector (Collection), ... on 19 November, 1981 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/prema-devi-and-anr-vs-deputy-collector-collection-on-19-november-1981\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prema Devi And Anr. vs Deputy Collector (Collection), ... on 19 November, 1981 - Free Judgements of Supreme Court &amp; 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