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2016 (7) TMI 443 - HC - VAT and Sales TaxRecovery of amount from the son (agent of the mother and POA holder) for tax dues pending against the the mother of the petitioner - principal agent relationship between the mother and son - The petitioner is holding the general Power of Attorney of his mother and he used to represent M/s.JSS Enterprises in capacity as the power of attorney. - Held that:- We cannot accept the contention for the simple reason that when two separate identity in law are in existence, such identity including the interse liability of each identity cannot be mixed with nor can be extended unless the same is found in an enquiry, that the other identity was a dummy or a dummy projected or fictitious or bogus. Such is not the fact situation in the present case, since no enquiry is held nor it is reported to this Court that any enquiry at any stage was held. - Amount recovered from the petitioner ordered to be refunded. - Decided in favor of petitioner.
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