TMI Blog1960 (8) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... y Sales Tax Act, 1953, on the appellant saying that he wished to satisfy himself that the returns filed by the firm in respect of the quarter ending 31st March, 1953, were correct and complete, and asked the firm to produce evidence in support of those returns. In compliance with the notice the appellant produced the required evidence. It would appear that subsequent to this the Sales Tax Officer, Enforcement Branch, seized certain account books belonging to the appellant. On 7th April, 1958, he passed an order of retention of those books for the purpose of verification. On the 12th of March, 1958, the Sales Tax Officer issued a notice in Form XIV to the appellant under section 15 of the Sales Tax Act. The notice stated as follows: "Where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant by his conduct had held himself out as the dealer and consequently he is now estopped from contending that he is not a "dealer" as defined in the Act. The learned Judge negatived the contention of the Sales Tax Officer that the appellant being the heir of the deceased Tolaram could be proceeded against by the department in respect of escaped assessment for a period during which his father was alive. He, however, held that the appellant not only held himself out as a "dealer" as defined in the Act but being the manager of the business of Tolaram's even during the lifetime of his father and particularly during the period in question, the Sales Tax Officer was justified in issuing a notice against him. The learned Judge also held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purposes of this Act." According to the learned Advocate-General we must give their due meaning to the words "whether for commission, remuneration or otherwise" which occur in the definition. Because of the presence of there words we cannot, according to him, read the words "carries on the business" occurring in the section as meaning "carrying on his own business". If that were accepted, according to him, a person who is managing the business of another of selling goods shall be deemed to be a "dealer" within the definition. It seems to us that would not be the correct way of reading the section. A person, under the definition, can be regarded as a "dealer" provided he is carrying on his own business of selling goods. It may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sident in the State of Bombay. On the other hand, from certain statements appearing in the judgment of the learned Judge it could be inferred that the appellant's father had not left India till the end of the year 1955. It was in December, 1955, or so that the appellant's father left India and went to the Phillipines and eventually died there in the year 1957. From these facts it cannot obviously be concluded that the appellant's father was resident outside the State of Bombay at the relevant time. It is an admitted fact that the appellant's father was a registered dealer under the Act. It is, therefore, against him that a process could be issued under the Act. When the Sales Tax Officer instead of issuing a process against him issued a pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler who is liable to pay tax that a notice can be served by the Sales Tax Officer. Then he referred us to the relevant provisions of the Act for ascertaining the person who is liable to pay the tax. Section 5 of the Act provides that every dealer whose turnover exceeds Rs. 30,000 shall be liable to pay the general tax at a certain rate. Section 6 specifies the rates at which such a tax is to be levied. Section 11 deals with the taxable turnover for the purposes of special tax. Section 12 imposes a duty upon a dealer to obtain a licence prescribed by the Act. Section 13 imposes a liability upon the dealer to furnish returns from time to time. Section 14 empowers the Sales Tax Department to assess tax upon a dealer. And section 15 deals with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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