1994 (4) TMI 363

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..... ealer under the provisions of the Rajasthan Sales Tax Act, 1954 (for short, "the Act"). A shop was taken on rent in the year 1977 from Shri Gani Khan and the business was carried on in the name of Babu Lal Ramesh Chandra. The petitioner is carrying on the business of selling the utensils. It has been submitted that the sales tax due for the years 1986-88 were of Rs. 410 which was deposited on Ma .....

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..... ing over the shop to the landlord has also been challenged beside the action of seizure of the shop by putting a lock on the shop. The respondents have come out with a case that the assessment for the year 1982-84 was finalised on December 29, 1987 and since the petitioner failed to deposit the demand, the action was taken under section 11 of the Act. It has also been submitted that since the pe .....

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..... under section 11 of the Act could be made only if there is a valid service of the demand notice. The demand notice which has been produced shows on the back of it only the signature of Om Prakash and date as January 11, 1988. Even the receipt of the demand notice has not been acknowledged and more so there is no mention of any assessment order having been received along with it. The respondents ha .....

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..... ount should not have been accepted from the landlord who may be interested in getting the shop vacated and if he is considered to be the representative of the assessee then there should not have been any seizure of the goods and the goods seized should have been released. It is not within the power of the respondents to accept the money from any person they like. On July 28, 1993 the Assistant C .....

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..... ing the proper service of the notice, assessment order and demand notice and the officer who has attached the shop on March 31, 1993 without verifying the fact of proper service of the assessment order and demand notice and mentioning different fact with regard to the payment of the demand by Rasool Lilgar. The writ petition is accordingly allowed. Writ petition allowed. - - TaxTMI - TMIT .....

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