1955 (11) TMI 25

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....turnover for the periods 1949 to 1954. But the petitioners were not aware of this liability of Smt. Maina Sundari to pay the sales tax. After the purchase the petitioners put the mill in order and started working it. After the petitioners had started working the mill, they received a notice from the Tahsildar, Sales Tax, Kanpur, demanding the sales tax of the previous five years amounting to Rs. 13,710-12-0. The peti- tioners filed objections and submitted that they were not liable for the payment of the tax and it was Smt. Maina Sundari who was liable for its payment. It is not known whether the objections were decided or not. But the Additional District Magistrate passed an order on the 9th July, 1955, directing the attachment of the mach....

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....ity for the payment of the tax has thus been imposed on the dealer. Section 7 makes it obligatory for every dealer who is liable to pay the tax to submit such return or returns of his turnover of the pre- vious year or the assessment year, as the case may be, and in such form as may be prescribed. Sub-section (2) says that if the assessing authority is satisfied that the returns submitted under sub-section (1) are correct and complete he shall assess the tax on the basis of the returns. According to sub-section (3) if no return is submitted or the return submitted is found to be incorrect or incomplete, the assessing authority can determine the turnover of the dealer to the best of his judgment and assess the tax on the basis thereof. Sect....