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1994 (1) TMI 254 - HC - VAT and Sales Tax
Issues:
1. Petitioner's retirement from the partnership and liability for sales tax arrears. 2. Pending representation before the assessing authority for relief against revenue recovery proceedings. 3. Adjudication of questions of fact regarding petitioner's retirement and liability. Analysis: 1. The petitioner claimed to have retired from the partnership on January 10, 1982, and informed the assessing authority accordingly. However, the court did not delve into the veracity of this claim at this stage. The District Collector suggested seeking relief from the requisitioning authority, the 3rd respondent, who initiated the recovery proceedings against the petitioner. The court emphasized that the pending representations made by the petitioner before the District Collector were futile, directing the petitioner to seek remedy directly from the 3rd respondent as advised by the Collector. 2. The court highlighted that the question of the petitioner's retirement from the partnership and his liability for the firm's dues are factual matters to be determined by the assessing authority, the 3rd respondent, who initiated the revenue recovery proceedings. The petitioner's representation regarding these issues was still pending before the assessing authority. Therefore, the court directed the 3rd respondent to promptly dispose of the pending representation made by the petitioner, providing an opportunity for the petitioner to be heard within three months from the date of the judgment. The court ordered a stay on the revenue recovery proceedings until a decision is made on the pending representation. 3. In conclusion, the court disposed of the original petition by instructing the 3rd respondent to consider and resolve the petitioner's representation promptly and in accordance with the law. The court emphasized the need for expeditious handling of the matter and directed that proceedings related to the revenue recovery notices be put on hold until a decision is reached on the pending representation.
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