1982 (10) TMI 196

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....: Chandra Kant alias Chotey Lal son of Sri Ram Gopal, Sunder Lal son of Sri Ram Gopal, Smt. Ram Kali Devi wife of Sri Ram Gopal and Smt. Savitri Devi widow of Raghubir, all residents of Mohalla Najhai Bazar, Jhansi. It has been asserted that they had nothing to do with the firm Jhansi Kirana Stores though they had purchased some goods of M/s. Jhansi Kirana Stores for Rs. 9,100 but were not the transferees of the business of that firm. The Collector, Jhansi, issued a recovery certificate which was forwarded to the Tehsildar, Jhansi. The citation was in the name of Sri Chandra Kant alias Chotey Lal. The citation was not served on any person or partner but was left on the shop. On enquiry it was revealed that the Sales Tax Officer had directed....

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....ment years 1967-68 to 1972-73 were assessed at Rs. 64,370.08. Thereafter at the same place of business the members of the same family carried on business under the name and style of M/s. Laxmi Kirana Company. This firm was surveyed by the Sales Tax Officer, S.I.B., on 11th September, 1973, when Sri Ram Gopal was found present. Certain vouchers issued in the name of Jhansi Kirana Stores were also recovered which indicated that Sri Ram Gopal carried on business under the name of Jhansi Kirana Stores as also under the name and style of M/s. Laxmi Kirana Company. It has further been stated that originally only three persons were shown as partners of the firm M/s. Laxmi Kirana Company but for the assessment year 1976-77 one more person was added....