1986 (7) TMI 365

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....to as the Act) are directed against the order dated 25th January, 1986 passed by the Sales Tax Tribunal, Allahabad Bench-I, relating to assessment years 1978-79, 1979-80 and 1980-81. Since all the revisions arise out of a common order, they are being disposed of by a common judgment. The applicant was the sole proprietorship concern of late Sri Vishnu Narain Dixit. He died on August 5, 1980, le....

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....ses were listed before the assessing authority curfew was imposed in the Allahabad city, no proper explanation could be offered by the firm at the time of assessment. Mr. Agarwal further contended that since the business of the firm had been closed and the turnovers fixed by the authorities are excessive, the widow of the sole proprietor of the firm is not in a position to pay the tax imposed on t....