1951 (6) TMI 7

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lhapur. He was registered as such on 28th September, 1949. On 14th December, 1949, he informed the Sales Tax Officer at Kolhapur that he had closed the shop. The Collector of Sales Tax was informed that the appellant was not originally the sole proprietor of the shop as he sought to make out in his application (Form No.II) dated 18th May, 1949, and that there were three more partners in it. He was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be an order before an appeal can be filed; and the question which we have to consider is whether the letter of the Collector of Sales Tax referred to above amounts to an order. An order evidently means a directive which will compel a party to do a certain thing. The letter does not issue any. It merely makes an offer to the appellant that he should pay Rs. 250 by way of composition if he wanted to....