TaxTMI 
TaxTMI 
1964 (4) TMI 95
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....J.-The State of Madras (the State of Andhra Pradesh was substituted by order dated April 9, 1954) filed a suit against six defendants- (1) Messrs Hussain Bhoy Sons and Co., Bombay; (2) Yacoob Hussain Bhoy by power of attorney agent Atlaf H. Laljee; (3) Haroon H.A. Laljee; (4) Abbas Bhoy Hussain Bhoy; (5) Unisha Bhoy Hussain Bhoy, known as Annes H. Laljee; and (6) Fazal Hussain Bhoy known as Fazal H. Laljee, for the recovery of Rs. 72,273 alleging, in brief, that this sum was due from the said defendants on the basis of an assessment order dated March 31, 1946, marked exhibit A-3 made by the Deputy Commercial Tax Officer, Guntur, under the Madras General Sales Tax Act, 1939, in respect of the year 1944-45. Various pleas wer....
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....dents raised the point that the whole basis of the suit was the assessment order dated March 31, 1946, but this was not an assessment order made against any of the defendants. He said that before a suit can be filed for the recovery of a tax levied or determined by an assessment order, that order must be passed against the persons sought to be made liable. The learned counsel for the appellant objected that this point had been raised for the first time and should not be allowed to be raised at this stage. Before discussing the merits of the point, we may say that in the exceptional circumstances of this case the objection of the learned counsel for the appellant should not be sustained. In the written statement the general plea had been ....
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....Company supplied ghee during the earlier part of the year and that Hussain Bhai Lalji, Hornby Road, Bombay, was approved as ghee supplier to the Military during the latter part of the year. This company did not send either A-1 or A form for their turnover in ghee during 44-45; as a matter of grace a notice was however sent to the contractor by registered post on 20-3-46 to show cause before 28-3-46 why his turnover should not be estimated and assessed to the best of judgment. The turnover of Ghee Supply Company was fixed at Rs. 72,27,300. There is no reason to fix the turnover of this company at a lesser amount. I therefore fix the turnover of contractor Hussain Bhai Lalji also on Rs. 72,27,300 and sales tax of Rs. 72,273 is ordered to b....
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....the contractor Hussain Bhai Lalji who was assessed. In reply to the notice A-1, the secretary to Hussain Bhoy Lalji, M.L.A., wrote as follows: "Navsari Building, Hornby Road, Fort, Bombay, 3rd April, 1947. Special Dy. Commercial Tax Officer, Guntur. Dear Sir, Your latter dated 19-3-1946, addressed to Mr. Hooseinboy A Laljee has been received. I have to inform you that Mr. Hooseinbhoy Laljee has not purchased any ghee as a Government Contractor, therefore no tax can be assessed against him. The purchase of ghee referred to by you probably refers to the purchase by the Government of India through their appointed agents M/s. Hooseinbhoy Sons and Co." Even then no steps were taken to modify t....