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TMI Blog1971 (6) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... il Nadu General Sales Tax Act, hereinafter referred to as the Act, and though the firm was assessed initially, later at the intervention of the Board of Revenue, the order of assessment by the original authority was cancelled against which it is said, Tax Case No. 207 of 1970 has been filed and is pending disposal in this court. We are not, however, concerned in this case with the year 1958-59. During the subsequent year 1959-60, the original authority again found the firm liable to pay sales tax in the sum of Rs. 7,556.04. The firm, aggrieved against the order of assessment is reported to have filed an appeal to the Assistant Commissioner who dismissed the same and the firm has filed a further appeal before the Tribunal and is questioning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re premature in that the very assessment proceedings which have resulted in the creation of the arrears of tax are under appeal before one or the other of the statutory authority, namely for the year 1958-59 in this court and for the year 1959-60 before the Sales Tax Appellate Tribunal. When therefore it is not clear whether there would be any arrears at all at any given point of time in the future, it would be inequitable for the department to issue a notice of distraint and threaten to distrain the articles belonging to the petitioner on the foot that he is to be deemed to be the guardian of his son who is only physically disabled but does not appear to be mentally unsound. Learned Government Pleader, however, states that the notice issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are the required conditions in cases where the subject relates to persons of unsound mind. The provisions of Order 32, rules 1 to 14, shall extend to persons adjudged to be of unsound mind and to persons who, though not so adjudged are found by the court on enquiry, by reason of unsoundness of mind or mental infirmity to be incapable of protecting their interest when being sued. This rule, in fact, can be taken as a rule of guidance for interpreting rule 44 of the Rules under the Act under consideration. Under the rule, the person can therefore be said to be an incapacitated person if he is of unsound mind or suffers from any mental infirmity as a consequence of which he is incapable of managing or looking after his own interest or conducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ian of Sri Purushothaman. The further explanation given is that it was never the intention of the revenue to attach the properties independently belonging to the petitioner; but as the defaulter at all material times was Sri Purushothaman, son of the petitioner, and as the petitioner was from time to time acting on behalf of the petitioner by giving a guarantee and making representations on behalf of Purushothaman and preferring objections on behalf of the quondam firm, it was bonafide thought that the petitioner was looking after the affairs of Purushothaman and that Sri Purushothaman in turn was unable to look after his interest. It was with this object in view that the notice of distraint was given in the manner given and the learned Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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