9911796707
TMI Blog1961 (8) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... iry of the assessment year the Sales Tax Officer shall, after such enquiry as he may deem necessary, determine the turnover of the assessment year and shall assess tax thereon." Sub-rule (6) of the said rule provides as follows: "41. (6) If the tax assessed differs from the total amount deposited or paid by cheque, the difference shall be realised or refunded by the Sales Tax Officer, as the case may be." Thus it is clear that the provisional assessment is liable to be revised, modified, or set aside when the final assessment is made and the deficiency or excess of the tax already realised is liable to be made good or refunded, as the case may be, as a consequence of the final assessment order. The learned Advocate-General has given an un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petitions. Some of the Sales Tax Officers have contented themselves by merely saying that a particular petitioner is liable to sales tax because he is a commission agent; others have said that he is liable to sales tax because of the explanation added to the definition of "dealer" in section 2(c); still others have contented themselves by fastening liability on the ground that the particular petitioner is carrying on the business of buying and selling in the customary course without saying anything at all about authority to sell; still others have used the stereotype expression that as a result of enquiries made it has transpired that particular petitioners have authority to sell; yet other Sales Tax Officers have mentioned a few ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are or are not "dealers". The results of any private enquiries made by the Sales Tax Officers should be put to the dealers and they should be given an opportunity to meet the same. The essential ingredients of the definition of a "dealer" as required by the explanation under section 2(c) are that a person in order to be a dealer must be (1) carrying on a business, (2) that this business should be of buying and selling goods, (3) that he should have the authority to buy or sell goods on behalf of his principals, and (4) that he should have this authority in the customary course of business. Further the explanation makes it clear that the name by which a particular dealer may be called is immaterial so long as he fulfils the above requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter-affidavits are full of generalisations and no careful attempt seems to have been made to meet the particular allegations in the affidavit by particular averments in counter-affidavits. Facts, opinions, arguments and generalisations have been mixed up haphazardly in drawing up the counter-affidavits. The verification of the counter-affidavits is also of a most unsatisfactory character. Averments have been sworn on the basis of information supposed to have been derived from the records when a mere look at some of these averments would show that there could be nothing at all in the records about the same. In writ petitions the general rule as laid down in Chapter 22, rule 1(2), of the Rules of Court is that averments in affidavits should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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