1976 (2) TMI 168

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.... (Revisions) was justified in dismissing the revision on the point that no application for condonation of delay had been moved, nor any medical certificate regarding the illness of Sri Mahavir Prasad had been produced?" In the assessment year 1963-64, the dealer carried on business in bhang. No regular accounts had been maintained by him and in the assessment proceedings, the dealer pleaded that he had a turnover below the taxable limit and, as such, no tax should be imposed on him. This contention was rejected and a best judgment assessment made, and the turnover fixed at Rs. 22,500. An appeal was filed against this order. The appeal was dismissed as time-barred. Thereafter, a revision was filed by the dealer. It appears that the appeal ....

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....ering a copy thereof to the dealer or licensee, or his manager or agent; or (b) if such dealer or licensee or his manager or agent cannot easily be found, by leaving a copy thereof at his last known place of business or residence, or by giving or tendering it to some adult member of his family; or (c) if the address of such dealer or licensee is known to the Sales Tax Officer, by sending a copy thereof to him by registered post; or (d) if none of the modes aforesaid is practicable, by affixation of a copy thereof in some conspicuous place at his last known place of business or residence. 77-A. Unless otherwise provided in the Act or the Rules thereunder, anything which is by the Act or the Rules required or permitted to be done by a deal....

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....between him and the dealer. The order of the Assistant Commissioner shows that Jagannath was one of the employees of the dealer which postulates that the dealer had other employees as well. Now, if one turns to section 182 of the Contract Act, an agent has been defined as being a person employed to do any act for another, or to represent another in dealings with a third person. Section 186 lays down that the authority of the agent may be expressed or implied. Section 187 lays down that an authority is said to be expressed when it is given by the words spoken or written, while it is implied when it is to be inferred from the circumstances of the case and things spoken or written or the ordinary course of dealings. It will thus be seen that u....

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....to his master's right to control the manner in which he carries out those instructions. An agent receives his principal's instructions but is generally free to carry out those instructions according to his own discretion. (b) Generally, a servant, qua servant, has no authority to make contracts on behalf of his master. Generally, the purpose of employing an agent is to authorise him to make contracts on behalf of his principal. (c) Generally, an agent is paid by commission upon effecting the result which he has been instructed by his principal to achieve. Generally, a servant is paid by wages or salary.' (11) The statement of the law contained in Halsbury's Laws of England-Hailsham Edition-Vol. 22, page 113, para. 192, may be referred to....