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TMI Blog1960 (2) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... s from 1st April, 1954, to 31st March, 1955. The applicants do not maintain any regular books of account. When the Sales Tax Officer had to deal with the assessment he held that the applicants were liable to pay the purchase tax under section 10(a) of the Act, and directed that a sum of Rs. 1,639-14-0 should be recovered from the applicants. This order was questioned by the applicants before the Assistant Collector of Sales Tax who agreed with the conclusion of the Sales Tax Officer and dismissed the applicants' appeal. From the appellate order an application for revision was filed by the applicants before the Additional Collector of Sales Tax who, by his order of the 28th April, 1959, dismissed the application, and it is this last order wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax he is not required to pay the sales tax. This is the scheme of section 10A(1). The election must be reduced to writing, and must be, therefore, contained in an application made within the prescribed period and in the prescribed form. If the applicants have made the election within the meaning of section 10A, Mr. Patel's argument is correct. But the point which now arises is did the applicants make an election? When the case was heard by the Sales Tax Officer no such election was canvassed on behalf of the applicants before that authority, and he, therefore, concluded that the applicants were liable to pay the purchase tax. In appeal, however, reliance was placed upon the fact that the applicants did make an application. For the argument ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated that the proprietor was not aware regarding the election having been made by his accountant. Now, if an application for election is made and signed by the proprietor it is difficult to understand how the proprietor could be unaware of an application signed by himself. This raises a strong suspicion that the application was not, in fact, made and that the alleged acknowledgement is not a genuine one. If the applicants did not make the application as contemplated by section 10A(2), Mr. Patel cannot rely upon section 10A(1), and if Mr. Patel cannot rely upon section 10A(1), the liability of the applicants must arise under section 10(a). That is the view which has been taken by the authorities below and for the reasons given above, the vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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