1991 (9) TMI 323

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.....J.-By this writ petition under article 226 of the Constitution the petitioners seek to challenge the legality and validity of the impugned demand notice dated 5th August, 1991, issued by the second respondent-Assistant Commercial Tax Officer, calling upon the petitioners to pay the arrears of sales tax dues in the sum of Rs. 1,38,995, and further informing the petitioners that till the said dues ....

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....the entire demand within a reasonable period. He further submitted that if instalments are granted, the same should be made subject to terms and conditions with a default clause. 3.. Considering all aspects of the matter and particularly the fact that the petitioners are auction purchasers and not primarily liable to pay arrears of sales tax dues and the primary liability in which behalf was th....

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.... their learned counsel, give an undertaking to this Court to the effect that they undertake to pay the aforesaid entire amount covered by the impugned demand notice relating to arrears of sales tax by such instalments as this Court may direct with a further condition that in the event of default, the registration certificate itself would be liable to be cancelled. This undertaking is accepted by t....

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.... payment of the aforesaid instalments, the second respondent will then be at liberty to forthwith cancel the registration certificate and also to forthwith proceed to recover the entire balance then due in accordance with law. (c) In view of the petitioners' undertaking to pay the aforesaid amount as directed by this Court and acceptance of the condition of cancellation of registration certific....