TMI Blog1963 (4) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... nteen called the "Collectorate Canteen" was opened sometime in November, 1955. In respect of the transactions of tiffin etc., to the members of the canteen, the canteen, represented by its honorary secretaries, was assessed to sales tax under the Madras General Sales Tax Act, 1939, for the years 1955-56 to 1957-58. For arrears of tax, steps were taken to realise the same from the petitioner person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be applicable to the assessment in the instant case. It is unnecessary to examine the validity of the assessment further. It will suffice to say that the assessment orders were made against the canteen represented by its honorary secretaries, one of whom happened to be the petitioner. The assessment was not made personally against him. It follows, therefore, that no proceedings could be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
