1982 (4) TMI 268

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....manufacture and sale of pan-ka-masala under the name and style of "Badshah Pasand Karyalaya". Chunni Lal Shukla, another son of Laxmi Narain Shukla, filed a suit, being suit No. 61 of 1963, in the court of the Ist Civil Judge, Kanpur, against these petitioners. He impleaded his sons Rajendra Prasad Shukla and Surendra Kunwar Shukla as pro forma defendants. His case was that the aforesaid business was being carried on by a partnership consisting of himself, the three petitioners and his two sons and that he was entitled to have the charge and management of the business. He, therefore, prayed for a decree for permanent mandatory injunction directing defendants 1 to 3 to the suit, that is, the petitioners, to deliver charge and management of t....

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....business of the firm Badshah Pasand Pan-ka-masala and it was his responsibility to discharge the income-tax and sales tax liabilities. It has also been alleged that the position of the receiver was that of a "dealer" under the U.P. Sales Tax Act, and, therefore, it was he who was responsible to discharge the sales tax liabilities. The tax authorities in collusion with the receiver did not proceed against him to realise the outstanding dues but proceeded against the petitioners which action was wholly illegal and uncalled for. The petitioners hence pray for the issue of a writ, order or direction restraining the respondents Nos. 1 and 2 from enforcing the liability in respect of sales tax for the aforesaid period against the petitioners and ....

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....r consideration is as under: "2. (c) 'dealer' means any person or association of persons carrying on the business of buying or selling goods in Uttar Pradesh whether for commission, remuneration or otherwise and includes any firm or Hindu joint family and any society, club or association, which sells goods to its members and also includes any department of the State Government or the Central Government which carries on such business; and any undertaking engaged in the generation or distribution of electrical energy or any other form of power. Explanation.-A factor, a broker, a commission agent or arhati, a del credere agent, an auctioneer, or any other mercantile agent by whatever name called, and whether of the same description as he....