1972 (8) TMI 126

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....nd acts as a Government auctioneer in respect of articles auctioned by the DirectorGeneral of Supplies and Disposals, Government of India. The terms and conditions on which the petitioner acts as an auctioneer are embodied in the agreement entered into between the petitioner and the Government of India. These terms and conditions have been quoted in extenso in paragraph 1 of the petition. Conditio....

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....t not less than 25 per cent. of the bid money as earnest money on the fall of hammer, and gives the auctioneer discretion to demand a higher amount of earnest money, but in doing so, he has to act in accordance with any direction given by the officer supervising his sale. The bidders at the auction have to deposit earnest money in the name of the Director-General in a bank and the balance amount i....

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...., and the matter is said to be pending before that authority. Subsequently, the petitioner filed the present petition challenging, the assessment made by the Sales Tax Officer. During the pendency of the present petition, final assessment orders were made in respect of the assessment years 1969-70 and 1970-71 and the petitioner thereafter moved an amendment application challenging these orders as ....

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....n the case of Mak and Co. v. Commissioner, Sales Tax, U.P., Lucknow[1970] 26 S.T.C. 455. The facts of the case of Mak and Co.[1970] 26 S.T.C. 455. are closely similar to the facts in the present case and counsel for the respondents has not been able to point out any fact which would distinguish the decision given in Mak and Co.[1970] 26 S.T.C. 455. from the facts as have been found in the present ....