TMI Blog2001 (10) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... he sale of vegetable ghee is liable for double point tax for the period from March 1, 1993 to March 31, 1994. Accordingly, assessment order, exhibit B was passed directing the dealer to deposit a sum of Rs. 44,937. The petitioner had challenged the said order before this Court and asked for a direction that the respondent Nos. 4 and 5 may be directed to make payment of the said sum. 3.. Sri Bhati, learned counsel has fairly submitted that the legality of the assessment order has not been challenged by the petitioner. Admittedly, tax is liable to be paid for sale of vegetable ghee. The fact is that petitioner sold vegetable ghee which was purchased by them from the Statfed, Assam, but they, i.e., petitionerfirm did not charge any sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales tax on the vegetable ghee sold by him. Sri Bhati, learned counsel has drawn our attention to the provisions of section 26 of the Act that provides for special mode of recovery. Sub-clause (1) of section 26 reads as follows: "26(1). Notwithstanding anything contained in any law or contract to the contrary, the assessing officer may, at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the dealer at his last known address require any person including the Government or a local authority, (a) from whom any amount of money is due or may become due, to a dealer or person liable on whom notice has been served under sub-section (1) of section 25; or (b) who holds or may subsequently hold money fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to pay tax is only on the registered dealer, it is held that the petitioner is liable to pay tax assessed and demanded from him. 7.. Now, coming to the question of reimbursement by the Statfed, the petitioner has placed reliance of exhibit C as quoted above, but exhibit "C" was valid for the period from July 1, 1993 to September 30, 1993 only, whereas, liability of the petitioner is in respect of the period from July 1, 1993 to March 31, 1994. The last part of para of annexure C has categorically stated that "this letter will remain valid up to September 30, 1993 or the Government decision in this regard whichever is earlier". In view of the above, no direction as prayed for by the petitioner can be given. The petitioner is liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
