1976 (12) TMI 168

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....his petition the petitioner has challenged the proceedings for recovery of arrears of sales tax for the assessment year 1957-58. Sri R. C. Sharma, the learned counsel for the petitioner has contended that the authorities cannot proceed with the recovery of sales tax in the absence of service of demand notice on the petitioner. Sri Sharma submitted that one Vasudeo on whom the demand notice is said....