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2015 (8) TMI 1302 - HC - VAT and Sales TaxLiability of son (agent) working on behalf of his mother having power of attorney - Recovery of tax dues - Held that:- The covenants in the power of attorney, Annexure-R1 to the statement of objections, makes it amply clear that petitioner is liable and responsible for the business transaction s including payment of tax, receiving notices of proceeding under the enactments, etc., for and on behalf of his mother Putta Thayamma, the proprietrix of M/s JSS Enterprises. Thus M/s JSS Enterprises having become liable to pay arrears of tax, the Assessing Authority justifiably exercised jurisdiction under Section 14 of the Act for recovery of the said arrears of tax. The notice issued to the State Bank of Mysore, where, admittedly petitioner holds current account, though allegedly as the proprietor of ‘Preethi Wines’, nevertheless the Bank having responded to the notice of demand and paid ₹ 2,23,288/- being the balance as arrears of tax from out of the said account, no fault can be found with the notice. In the circumstances, the grievance of the petitioner, apparently, is over the Bank having deducted the said sum of ₹ 2,23,288/- from out of the current account of the petitioner as proprietor of Preethi Wines, made over the payment to the Assessing Authority. That grievance is not the subject matter of this petition and therefore, petitioner is not entitled to the relief sought for. - Decided against the petitioner.
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