9911796707
TMI Blog1976 (7) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... garh, who reversed the judgment and decree of the Munsif at Aligarh and decreed the suit. The plaintiff had been assessed to sales tax for the years 1958-59 and 1959-60. He pleaded before the Sales Tax Officer (appellant 2) that he was only a moulder, that he was moulding articles with the materials supplied by his customers and that he was not selling any goods. He denied having sold any goods t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Act). In the appeal the learned Civil Judge decreed the suit holding that the civil court has jurisdiction to examine whether the provisions of the Act had been complied with and whether the sales tax authorities had acted In conformity with the fundamental principles of judicial procedure. The learned Civil Judge came to the conclusion that the procedure adopted by the Sales Tax Officer was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of orders of assessment made by the sales tax authorities. In Dhulabhai v. State of Madhya Pradesh[1968] 22 S.T.C. 416 (S.C.); A.I.R. 1969 S.C. 78., the Supreme Court has reviewed all the earlier decisions on this point. Section 17 of the Madhya Pradesh Sales Tax Act, which came up for consideration in that case, is in pari materia with section 17 of the Act. Hidayatullah, C.J., who spoke for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behind the back of the assessee, could not be a substitute for such examination of M/s. Dass Electrical. In view of such violation of the fundamental principles of judicial procedure, the learned Civil Judge has rightly set aside the orders of assessment and I do not see any good ground to interfere with his judgment. In the result, the appeal fails and is dismissed. In the circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
