9911796707
TMI Blog1982 (1) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... course, it won an excise shop at an auction. The firm appears to have carried on the business of selling liquor in that shop. In due course, the Sales Tax Officer commenced proceedings for the assessment year 1969-70 and ultimately passed an assessment order levying a sales tax amounting to Rs. 55,840 on the firm Radhey Shyam Lal Bahadur. The assessed amount of tax not having been paid, recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t it has been stated that in the application for registration of the firm the petitioner's name and address was mentioned. The Sales Tax Officer, on coming to know that the petitioner-firm was carrying on an excise shop, enquired from the excise authorities the names of the partners of the firm. The reply received from the excise office confirmed the fact that the petitioner was also one of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dduced any material or evidence to sustain his allegation that he had no connection with or that he was never a partner in the aforesaid firm. A mere bald allegation is not sufficient to record a finding that the petitioner was, in fact, not a partner in the firm. This is especially so when we find that the Sales Tax Officer did make serious enquiries and honestly came to the conclusion that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer in sending notices by registered post twice on the address of the firm. There was hence no flaw in the procedure adopted by the Sales Tax Officer in conducting the assessment proceedings. We are hence not satisfied that there is any merit in the writ petition which is accordingly dismissed. We make no order as to costs. Petition dismissed. - - TaxTMI - TMITax - CST, VAT & Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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