1963 (6) TMI 31

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.... matter relates to the non-collection of the sales tax from one Gopalaswami Chettiar, who is represented before me by counsel. He was a dealer in rice and was in arrears of sales tax for the years 1954-55 and 1955-56. The tax officers could not realise the arrears of tax from him under section 24(2)(a) of the Madras General Sales Tax Act, 1959, as Gopalaswami Chettiar owned no properties. Therefor....