1973 (12) TMI 85

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....ed to sales tax for the assessment years 1961-62, 1962-63 and 1963-64. The amount of tax was subsequently sought to be recovered from the petitioner on the ground that he was a partner of the firm aforesaid. The petitioner has challenged the recovery proceedings in the present writ petition mainly on two grounds: firstly, that he was not a partner of the firm Munna Lal Gauri Shanker and, secondly,....

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....in paragraph 1 of the writ petition were thus not admitted. Even though a specific allegation was made in the counteraffidavit that in the assessment orders a finding was recorded that the petitioner was a partner of the firm Munna Lal Gauri Shanker, no copy of the assessment orders had been filed by the petitioner along with the rejoinder-affidavit indicating that the averments made in this behal....

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....r1972 U.P.T.C. 701., in support of his contention that before recovery proceedings could be Initiated against the petitioner, it was incumbent upon the authorities to record a finding that the petitioner was a partner in the firm Munna Lal Gauri Shanker. From a perusal of the aforesaid decision, it is clear that the assessment order in that case did not record any finding specifically that the pet....