1968 (8) TMI 183

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....gainst the assessment order, one by Raja Ram and the other by Hazoor Singh. In the appeal filed by Hazoor Singh it was contended that he was not a partner of the respondent and therefore not liable for any tax liability of the respondent. The Judge (Appeals) Sales Tax found upon a consideration of the material on the record that Hazoor Singh had nothing to do with the respondent. He remanded the case on the consideration that "the assessing authority did not care to obtain material so as to make Hazoor Singh liable for the assessee-firm in the eye of law" and that "the assessing authority rushed up to draw a conclusion without making adequate enquiries in the matter". Against the order remanding the case Hazoor Singh applied in revision. Th....

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....When applying for registration under the Central Sales Tax Act Raja Ram similarly declared himself to be the sole proprietor. Copies of Form C were also, therefore, issued to Raja Ram alone. The provisional assessment order made for the first and second quarters was also made against Raja Ram as proprietor of the business. There was no material at all before the Judge (Appeals) to suggest that Hazoor Singh was a partner in the business. Indeed, the Judge (Appeals) observed that the material on the record justified the conclusion that Hazoor Singh was not a partner. He proceeded to remand the case entirely on the consideration that the Sales Tax Officer had not applied his mind to securing material for making Hazoor Singh liable for the tax ....