1994 (1) TMI 254

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....x Act, 1963 (the Act). The deed of partnership is dated January 15, 1976. Petitioner states that he retired from the firm by the deed of retirement, exhibit P1 dated January 10, 1982, of which he again says, he informed the assessing authority by the letter exhibit P2 dated January 11, 1982. Subsequently proceedings were initiated for realisation of the arrears of sales tax due from the firm Asian....

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....of the Revenue Recovery Act calling upon the petitioner to show cause why he should not be arrested and detained in prison for recovery of the arrears of sales tax mentioned therein. Petitioner submitted a reply, exhibit P6, dated November 6, 1989 which he says, remains undisposed of. A subsequent notice, exhibit P7, under section 34 of the Revenue Recovery Act was issued to him to which again he ....

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....ceedings setting forth the above facts, remains undisposed of. The petitioner has already been informed by the District Collector in his proceedings, exhibit P3, that he should seek his relief before the requisitioning authority, who in this case happens to be the 3rd respondent. The further representations, exhibits P6 and P8, which the petitioner made before the District Collector are therefore ....