9911796707
TMI Blog1981 (10) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ot paid as a result of which recovery certificates were issued by the Sales Tax Officer. There was a dispute between the petitioners and the department regarding adjustment of certain payments alleged to have been made by the petitioners. In paragraph 8 of the petition the petitioners allege that adjustment had not been granted in respect of 17 items of payments which had been made by them. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been given to the petitioners in respect of a large number of payments alleged to have been made by them and set out in paragraph 8 of the writ petition. There is dispute regarding payments mentioned at items Nos. 1, 2, 3 and 5 of paragraph 8 of the petition. The Sales Tax Officer has not given adjustment to the petitioners on the ground that the petitioners have not been able to prove that thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... January, 1962. Counsel for the petitioners contended that inasmuch as the department has more or less admitted that the bank drafts were received by them, the petitioners should be given credit for the bank drafts as it was the responsibility of the department to have encashed them after receiving them. Similar is the contention raised in respect of the cheque. So far as the money paid to the ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in respect of these amounts. In case the petitioners have any grievance so far as these amounts are concerned, their proper remedy would be to file a suit for accounts or declaration in respect of these amounts. The other relief sought by the petitioners is that the properties of the petitioners should not be sold in one lot, as the attachment of the properties were made piecemeal. It was conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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