TMI Blog1965 (10) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... under the name Messrs. Kapoor Bros. The dealer was registered at Firozabad under section 8-A of the U.P. Sales Tax Act and a registration certificate for the assessment year 1957-58 was issued. It was issued upon an application made under rule 54 by Pran Nath Kapoor in which he declared himself to be the sole proprietor of the business. It is said that certain proceedings of assessment for the months of October and November, 1957, were made against Messrs. Kapoor Bros., and that they were subsequently set aside upon a writ petition filed by Pran Nath Kapoor, as proprietor of the business. It is also alleged that Pran Nath Kapoor as proprietor of Messrs. Kapoor Bros., filed returns for the assessment year 1957-58 and that on the basis of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-59 accordingly. An appeal was filed by the petitioner against the assessment order, and the Judge (Appeals) set aside the assessment and remanded the case. It is said that the proceedings are still pending. In the recovery proceedings consequent to the recovery certificate of 26th October, 1962, the petitioner was arrested by the Tehsildar, Agra, but was subsequently released on furnishing bail. The petitioner protested against the institution of recovery proceedings against him but his objection was dismissed by the Sales Tax Officer on 10th December, 1962, by an order stating that he was a partner in the business and was liable to pay the sales tax due from Messrs. Kapoor Bros. Against that order the petitioner proceeded in revision, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pran Nath Kapoor alone, and as upon that application a registration certificate had been granted the Sales Tax Officer was bound to treat Pran Nath Kapoor alone as the dealer. The application for registration, it is true, requires that the proprietor should be disclosed or the partners of the business should be specified, but the grant of the certificate of registration does not require that the Sales Tax Officer should find whether the business is owned by one person or more, whether it is owned by a single person or is a partnership business. Section 8-A(1A) does contemplate an enquiry by the Sales Tax Officer before allowing the registration application and granting registration. But I am unable to hold that merely because the registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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