9911796707
TMI Blog1986 (7) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... below. Ram Singh, plaintiff, brought a suit on the allegations that the sales tax authorities had assessed the recovery of Rs. 4,450 from the business concern styled as Darshan Singh Ram Singh, Panipat. It was pleaded that the State wanted to proceed against him for the recovery of the said amount on the ground that he was a partner and the said business concern was a partnership firm. It was al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... known as Messrs. Darshan Singh Ram Singh, and he had nothing to do with the same. With these findings, the suit was decreed. Learned counsel for the defendant-appellant contended that the civil court had no jurisdiction to try the suit. The only remedy which the plaintiff had to seek was under the Sales Tax Act. In support of this contention he referred to a Division Bench judgment of this Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im. That being the situation, the jurisdiction of the civil court was not barred. In the judgment relied on by the learned counsel for the appellant-State, is discussed the entire case law in detail, and there cannot be any dispute with the said proposition of law. In that case, it was found as of fact that the plaintiff had opened a current account with a bank and he was the pivotal figure, and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and never represented that he had any interest in the business known as Messrs. Darshan Singh Ram Singh. This being a finding of fact could not be challenged in second appeal. Once it is found that the plaintiff had nothing to do with the assessee-firm, he could not be held liable for the recovery in question. Consequently, this appeal fails and is dismissed with no order as to costs. Appeal di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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