9911796707
TMI Blog1982 (10) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax Officer, Jhansi, for recovery of sales tax dues amounting to Rs. 64,370.08 due from M/s. Jhansi Kirana Stores, Bara Bazar, Jhansi, in respect of the assessment years 1967-68 to 1972-73. The case set up by the petitioners is that Laxmi Kirana Company is a registered partnership firm of which the partners are: Chandra Kant alias Chotey Lal son of Sri Ram Gopal, Sunder Lal son of Sri Ram Gop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or recovery of the amount was issued against the partners of Laxmi Kirana Company. According to the petitioners, the sole proprietor of Jhansi Kirana Stores was one Sri Govind Das. The petitioners made a representation but no orders have been passed on it. The grievance raised by the petitioners is that they were not given any notice or any opportunity to file any objection and without deciding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f over rupees two lacs. Thereafter at the same place Sri Ram Gopal carried on business under the name and style of Jhansi Kirana Stores. The sales tax for the assessment years 1967-68 to 1972-73 were assessed at Rs. 64,370.08. Thereafter at the same place of business the members of the same family carried on business under the name and style of M/s. Laxmi Kirana Company. This firm was surveyed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al had no concern with Laxmi Kirana Company. Except for the bare statement that the petitioners had no concern with Jhansi Kirana Stores they have not adduced any material or evidence to substantiate their allegation. Admittedly petitioners Nos. 2 and 3 are the sons of Ram Gopal and another partner Smt. Ram Kali Devi is the wife of Ram Gopal. The Sales Tax Officer did make enquiries and on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irm or association for any period before its reconstitution. This provision enables the sales tax department to proceed to recover sales tax dues of the family firm M/s. Jhansi Kirana Stores from the firm M/s. Laxmi Kirana Company and the members of the defaulting family firm. It appears that an objection was made before the Sales Tax Officer by the petitioners against the recovery proceedings. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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