TMI Blog1971 (1) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... Anugrah Prasad and K.K. Sinha, Advocates, for the appellant. -------------------------------------------------- The judgment of the court was delivered by SHAH, C.J. -A Hindu undivided family was registered in the name of Doma Sao Kishun Lal as a dealer under the Bihar Sales Tax Act, 1944. The family was assessed to tax under section 10 of the Bihar Sales Tax Act, 1944, for six quarters ending March 31, 1947. The Bihar Sales Tax Act, 1944, was repealed and was replaced by the Bihar Sales Tax Act, 1947, but under section 32 of the Repealing Act liability to pay tax incurred before the date of such repeal and proceedings pending on the said date as also all proceedings initiated after the commencement of the Bihar Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip was dissolved and another partnership was formed on April 22, 1947. This partnership continued till April 11, 1955, and after certain arbitration proceedings that firm was also dissolved and a new partnership was constituted in the name and style of Doma Sao Mohan Lal under a deed dated April 18, 1956, and the business was continued by the two partners Mohan Lal and Lakshmi Prasad, whereas the other partners carried on another business. The Tax Officer sought to recover the tax assessed against the Hindu undivided family of Doma Sao Kishun Lall from the present appellant. Liability to pay sales tax is a statutory liability: it is not contractual. The liability to sales tax may be enforced by summary process only in the manner provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any arrear of money mentioned or referred to in Schedule I, and includes any interest which may, by law, be chargeable thereon up to the date on which a certificate is signed under Part II. Under Schedule I, item 3, any money which is declared by any law for the time being in force to be recoverable or realizable as an arrear of revenue or land revenue, or by the process authorized for the recovery of arrears of revenue or of the public revenue or of Government revenue. Since the appellant was not assessed to tax, it is necessary to enquire whether under the Bihar Sales Tax Act the tax could be recovered from the appellant. Section 17 of the Bihar Sales Tax Act, 1944, provided, in so far as it is relevant: "When the ownership of the bus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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