TMI Blog1951 (6) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Officer at Kolhapur that he had closed the shop. The Collector of Sales Tax was informed that the appellant was not originally the sole proprietor of the shop as he sought to make out in his application (Form No.II) dated 18th May, 1949, and that there were three more partners in it. He was further informed that the shop was not really closed on 6th December, 1949, but that it was continu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter of the Collector of Sales Tax referred to above amounts to an order. An order evidently means a directive which will compel a party to do a certain thing. The letter does not issue any. It merely makes an offer to the appellant that he should pay Rs. 250 by way of composition if he wanted to avoid the consequences of a prosecution. The letter does not even say that the appellant would be pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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