1970 (4) TMI 144

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..... ioner. On 20th October, 1956, the Assistant Sales Tax Officer, Rae Bareli, framed an order of assessment for the year 1954-55 stating the name of the dealer to be Sri Mohammad Shafiq son of Sri Abdul Ghaffar Khan, licensee of Mazdoor Biri Parishad, Kaiperganj, Rae Bareli. He determined the assessee's turnover to the best of his judgment at Rs. 50,000 and on that basis levied a sales tax of Rs. 1 .....

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..... e assessment year 1954-55. It did not succeed or could be run successfully with the result that it was closed down in December, 1955. It has been alleged that the Biri Mazdoor Parishad itself came to an end in 1961. The petitioner's case in the writ petition is that the registered trade union called the Biri Mazdoor Parishad conducted the biri manufacturing business. The Parishad was liable for th .....

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..... e liability to pay on the ground that in truth or in law he was not the assessee. This question cannot be agitated or adjudicated in recovery proceedings. There is no allegation that anyone filed an appeal against the assessment order dated the 20th October, 1956. In that order the assessee was described as Mohammad Shafiq, namely the petitioner. In the body of the order it was stated that Moham .....

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