9911796707
TMI Blog2015 (8) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Section 14 of the Act for recovery of the said arrears of tax. The notice issued to the State Bank of Mysore, where, admittedly petitioner holds current account, though allegedly as the proprietor of ‘Preethi Wines’, nevertheless the Bank having responded to the notice of demand and paid ₹ 2,23,288/- being the balance as arrears of tax from out of the said account, no fault can be found with the notice. In the circumstances, the grievance of the petitioner, apparently, is over the Bank having deducted the said sum of ₹ 2,23,288/- from out of the current account of the petitioner as proprietor of Preethi Wines, made over the payment to the Assessing Authority. That grievance is not the subject matter of this petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 88/- was deducted from out of the current account of M/s Preethi Wines and remitted to the Assessing Authority on 3.3.2015. Hence this petition to declare the directions contained in the notice dated 20.2.2015 Annexure-G as illegal and to direct refund of ₹ 2,23,288/- with interest at 18% p.a. from 3.3.2015 until paid. 2. Petition is opposed by filing statement of objections of the respondent-Revenue. It is stated at paragraph 4 that petitioner is a General Power of Attorney holder of his mother Smt.Putta Thayamma, also the proprietrix of M/s JSS Enterprises to carry on its business. At paragraph 5, it is stated that petitioner when issued with notice appeared on 30.11.2013 to represent in Kara Samadhana Scheme under the KST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of Sales tax dues leading to recovery proceeding, preceded by notices received by the petitioner, following which he entered appearance. in person, before the Assessing Authority under a kara samadhana scheme, are indication of the fact that petitioner did carry on the business of his mother a front acting as the proprietrix of M/s JSS Enterprises. The covenants in the power of attorney, Annexure-R1 to the statement of objections, makes it amply clear that petitioner is liable and responsible for the business transaction s including payment of tax, receiving notices of proceeding under the enactments, etc., for and on behalf of his mother Putta Thayamma, the proprietrix of M/s JSS Enterprises. Thus M/s JSS Enterprises having become ..... X X X X Extracts X X X X X X X X Extracts X X X X
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