1963 (11) TMI 61

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....ain persons against whom recovery of arrears of sales tax is sought to be made under the C.P. and Berar Sales Tax Act, 1947 (XXI of 1947). It appears that the late Basantlal Ramsaran Dhawan was doing business at Nagpur under the name and style "Laxmi Stores, Residency Road, Sadar, Nagpur". As such he was a registered dealer for the purposes of sales tax, the registration number being SS/24. He pas....

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....partment sought to recover the sales tax assessed from the petitioner and on 10th January, 1962, a letter was written by the Sales Tax Officer, Nagpur, Circle No. II, which, according to the department, is a notice of recovery. The petitioner's case is that neither in the process of recovery nor during the actual assessment proceeding whereby the two orders dated 5th December, 1960, were passed, w....

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....on 12(5) of the Act which says that "any tax or penalty or part thereof left unpaid after the date specified in the said notice shall be recoverable as an arrear of land revenue." No notice, it appears, in compliance with the provisions of sub-section (4) of section 12 has yet been issued. All that has been done is that a notice addressed to the "Laxmi Stores" was affixed on the premises of the sa....

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....es was not a person. If one turns to the remaining provisions of the Act, it throughout deals with a dealer and since a dealer must be a person, the notice issued in the instant case to Messrs Laxmi Stores was not either to a person or to a dealer. Therefore, it seems to us that the entire proceedings founded upon such a notice must be quashed. It is still open to the department to issue proper no....