1968 (10) TMI 97

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....etitions, Civil Writs Nos. 1, 2 and 3 of 1965 filed by Ashoka Brick Kiln Co-operative Industrial Society Ltd., Faridabad, for the quashing of the assessment orders for the years 1958-59, 1959-60 and 1960-61 under the Punjab General Sales Tax Act (hereinafter called the Act). Another point raised is that for the recovery of the sales tax levied, respondent No. 2 called upon the members of the petit....

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.... the respondents. The petitioner can follow the remedies under the Act before invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution. The important point of law which I am called upon to decide in these cases is with regard to the recovery proceedings started by respondent No. 2 for the recovery of sales tax levied from the members of the petitionersociety by a....

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....tioner-society cannot be said to be "sums due to Government under the Punjab Co-operative Societies Act, 196P' and, therefore, cannot be recovered from the members of the society under that section. It was held by a Division Bench of this Court (Dua and Mahajan, JJ.) in Surinder Nath Khosla v. Excise and Taxation Commissioner, Punjab, and Another[1964] 15 S.T.C. 838., that the managing director....