1982 (1) TMI 177

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....e of Radhey Shyam Lal Bahadur got itself registered under the Sales Tax Act somewhere in 1969. In due course, it won an excise shop at an auction. The firm appears to have carried on the business of selling liquor in that shop. In due course, the Sales Tax Officer commenced proceedings for the assessment year 1969-70 and ultimately passed an assessment order levying a sales tax amounting to Rs.....

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....n employee of some other firm Pati Ram Narain Datta in Nepal on a fixed salary. In the counter-affidavit it has been stated that in the application for registration of the firm the petitioner's name and address was mentioned. The Sales Tax Officer, on coming to know that the petitioner-firm was carrying on an excise shop, enquired from the excise authorities the names of the partners of the fir....

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....filed an appeal before the Assistant Commissioner. The petitioner has not, in the present writ petition, adduced any material or evidence to sustain his allegation that he had no connection with or that he was never a partner in the aforesaid firm. A mere bald allegation is not sufficient to record a finding that the petitioner was, in fact, not a partner in the firm. This is especially so when....