1970 (4) TMI 144

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..... cted against proceedings for the recovery of sales tax from the petitioner. On 20th October, 1956, the Assistant Sales Tax Officer, Rae Bareli, framed an order of assessment for the year 1954-55 stating the name of the dealer to be Sri Mohammad Shafiq son of Sri Abdul Ghaffar Khan, licensee of Mazdoor Biri Parishad, Kaiperganj, Rae Bareli. He determined the assessee's turnover to the best of his .....

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..... his manufacturing unit. Biri manufacturing was carried on during the assessment year 1954-55. It did not succeed or could be run successfully with the result that it was closed down in December, 1955. It has been alleged that the Biri Mazdoor Parishad itself came to an end in 1961. The petitioner's case in the writ petition is that the registered trade union called the Biri Mazdoor Parishad conduc .....

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..... able to pay, he cannot in the course of recovery proceedings refuse liability to pay on the ground that in truth or in law he was not the assessee. This question cannot be agitated or adjudicated in recovery proceedings. There is no allegation that anyone filed an appeal against the assessment order dated the 20th October, 1956. In that order the assessee was described as Mohammad Shafiq, namely .....

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