1981 (10) TMI 161

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....e partners of a firm against which there were certain sales tax dues. It appears that these dues were not paid as a result of which recovery certificates were issued by the Sales Tax Officer. There was a dispute between the petitioners and the department regarding adjustment of certain payments alleged to have been made by the petitioners. In paragraph 8 of the petition the petitioners allege that....

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....ivastava (filed in this Court on 28th November, 1980). From the report it transpires that adjustment has been given to the petitioners in respect of a large number of payments alleged to have been made by them and set out in paragraph 8 of the writ petition. There is dispute regarding payments mentioned at items Nos. 1, 2, 3 and 5 of paragraph 8 of the petition. The Sales Tax Officer has not given....

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....5 relates to an amount of Rs. 600.00 said to have been paid to the kurk amin vide a receipt dated 22nd January, 1962. Counsel for the petitioners contended that inasmuch as the department has more or less admitted that the bank drafts were received by them, the petitioners should be given credit for the bank drafts as it was the responsibility of the department to have encashed them after recei....

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....eived by the department, it is not possible to direct the respondents to give adjustment to the petitioner in respect of these amounts. In case the petitioners have any grievance so far as these amounts are concerned, their proper remedy would be to file a suit for accounts or declaration in respect of these amounts. The other relief sought by the petitioners is that the properties of the petition....