1994 (4) TMI 363

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....seizure of the goods of the petitioner and dispossession from the shop was effected. The petitioner is a dealer under the provisions of the Rajasthan Sales Tax Act, 1954 (for short, "the Act"). A shop was taken on rent in the year 1977 from Shri Gani Khan and the business was carried on in the name of Babu Lal Ramesh Chandra. The petitioner is carrying on the business of selling the utensils. ....

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....3 requesting to give the possession of the shop but no action was taken by the respondents. The action of handing over the shop to the landlord has also been challenged beside the action of seizure of the shop by putting a lock on the shop. The respondents have come out with a case that the assessment for the year 1982-84 was finalised on December 29, 1987 and since the petitioner failed to dep....

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....hus the contention of the petitioner that the demand notice was not received appears to be correct. The recovery under section 11 of the Act could be made only if there is a valid service of the demand notice. The demand notice which has been produced shows on the back of it only the signature of Om Prakash and date as January 11, 1988. Even the receipt of the demand notice has not been acknowledg....

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....was created. The application which was submitted by the petitioner has been dealt with leisurely. Firstly, the amount should not have been accepted from the landlord who may be interested in getting the shop vacated and if he is considered to be the representative of the assessee then there should not have been any seizure of the goods and the goods seized should have been released. It is not w....