TaxTMI 
TaxTMI 
1972 (3) TMI 81
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.... Gupta happens to be the proprietor of the petitioner-firm. It carries on business at Balasore and is registered as a dealer under the Act having been assigned Registration No. BA 2262. The petitioner was assessed to sales tax for the years 1968-69 and 1969-70. Additional tax demands of Rs. 3,075.48 were raised for these two years. The petitioner challenged the additional demand by filing of appeals before the Assistant Commissioner of Sales Tax. As it now appears, the appeals were dismissed and second appeals have been filed before the Tribunal. On 27th August, 1971, notices were issued to the petitioner by the Assistant Sales Tax Officer of Balasore-I Circle, requiring the assessee to pay up the arrear tax failing which action under secti....
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.... or being held, so much of the money or whole of it, as the case may be, so as to pay the amount of tax or penalty due from the dealer as specified below. Your payment in compliance with this notice shall be deemed to have been a payment under the authority of the dealer and the receipt from the Government treasury shall constitute a valid discharge of your liability to the said dealer to the extent of payment specified in the receipt. You are hereby warned that if you discharge your liability to the dealer in a manner other than that required in this notice you will be personally liable to the State Government to the extent of liability so discharged or to the extent of the liability of the said dealer for tax or penalty, or both, whicheve....
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....rity on behalf of the company. As Sri Gupta is deemed to be a dealer, action taken under section 13-A of the Act against him was justified in respect of the arrears of Sri Gupta's firm as also of the private limited company. 5.. There is no dispute that the company is registered under the Companies Act at Calcutta. There is no clear material before us from which we can hold that the main business of the company is run within the jurisdiction of the Commercial Tax Officer, Balasore. On the authority of a Bench decision of this Court in M/s. Mcleod & Co. Ltd. v. State of Orissa[1971] 1 C.W.R. 790., we would hold that the petitioner can be treated as a dealer on behalf of the non-resident company. 6.. This, however, cannot dispose of the....
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....justified on the basis that the amount is due from three registered dealers, that is, the petitioner (BA 2262), the company registered under the Orissa Act (BA 3004), and the company registered under the Central Sales Tax Act (BAC 750). Wide powers are vested in the taxing authorities for collection of arrears of tax and these provisions are on the basis of necessity and public policy. A statutory form is prescribed for the notice under section 13-A(1) of the Act in form X-C. Therein the defaulting dealer's particulars are required to be indicated. At the foot, details of arrears are also required to be shown. The notice in question does not at all refer to the non-resident company. On the other hand, there is a clear mention of the peti....