ARUN ASSOCIATES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS writ petition was heard after a show cause notice was issued. We issued rule D. B. , and proceeded to hear the matter as it was a short one.

(2.) THE petitioner is a proprietary concern dealing in the resale of motor parts and accessories. THE business was carried on at the residential address of the petitioner at B-3/13, Model Town, Delhi, from 1976.

(3.) WE are thus left with only one question for determination, i. e. , whether the petitioner was right in saying that he had opened a new place of business on 27th May, 1982. If he had a place of business at 2820/17, Gurunanak Auto Market, Kashmere Gate, then the fire which admittedly took place there on 31st May, 1982, could undoubtedly have resulted in the destruction of documents as alleged by the petitioner. The same premises were occupied by M/s. Mehta Auto Agencies in whose case the factum of fire was accepted and benefit under rule 7 (3) was given. WE have considered the various possibilities - (a) the petitioner had opened a new place of business where a fire took place on 31st May, 1982, leading to the destruction of his declaration forms and account books, and (b) the petitioner never had a new place of business but taking advantage of the fire in the premises of M/s. Mehta Auto Agencies, made a report to the police on the night of 31st May, 1982, as well as made an application for change of the registration certificate which reached the concerned officials on 5th June, 1982. These two possibilities are certainly both possible. The question is which of these two possibilities is the true one. Certainly, the question which is the true one of these two possibilities cannot depend on the date when the application for amendment of the registration certificate was received under rule 34 read with section 40. Rather, the answer must depend on whether the petitioner had moved his place of business to 2820/17, Gurunanak Auto Market, Kashmere Gate, on 27th May, 1982. In this connection, the statement of the petitioner, Shri Arun Kumar, made before the police shortly after the fire seems to be quite materials. This statement was made on 1st June, 1982. It states : " I am dealing in motor spare parts, from 2820/17, Gurunanak Auto Market, under the style of M/s. Arun Associates. Yesterday evening I, in routine closed my shop and went. Today at about 10, I came to know that my shop has caught fire and found that all the stocks and papers, cash book, ledgers, ST-1 forms 192815 to 192820, and C forms and entire goods have turned into ashes. I do not have doubts about the fire on anybody and I do not want any police action. I do not know how this fire broke. "