9911796707
TMI Blog1988 (4) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... w Voona Manmadha Rao constituted a firm called Ganesh Cocoanut Company at Vizianagaram. It was registered under section 12 of the Andhra Pradesh General Sales Tax Act on 1st January, 1983. On 16th March, 1983 a notice was issued under section 12(e) of the above Act calling upon the above mentioned partnership firm to deposit a sum of Rs. 1,00,000 within one week from the date of receipt of the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, a reply had been sent on behalf of the Ganesh Cocoanut Company on 21st March, 1983. In that reply, the second partner, the wife of the first partner and the third partner, his nephew denied knowledge of the fact that Uma Sankar Cocoanut Company of which the present first partner was the managing partner fell in arrears of sales tax to the extent of Rs. 80,876.00. They had also asserted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Managing Partner of Ganesh Cocoanut Company at the time when the present notice was issued was also the Managing Partner of M/s. Uma Sankar Cocoanut Company which defaulted in paying sales tax to the tune of Rs. 80,876.00. Uma Sankar Cocoanut Company was a partnership firm consisting of the brothers of Sana Jagannadha Rao, the present Managing Partner of Ganesh Cocoanut Company. The present fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the security from the present partnership firm which is no less and no more than an alter ego of the said Jagannadha Rao. It is the purpose of section 12 to protect the legitimate sales tax revenue from such less than honest traders. The argument that the petitioner-firm had not been given any opportunity to show cause why such security should not have been demanded from him is more formal than ..... X X X X Extracts X X X X X X X X Extracts X X X X
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