MOHD SHAFIQ Vs. TAHSILDAR SADAR RAE BARELI

JUDGEMENT

(1.) THIS petition under article 226 of the Constitution is directed against proceedings for the recovery of sales tax from the petitioner.

(2.) 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 judgment at Rs. 50,000 and on that basis levied a sales tax of Rs. 1,562-8-0. In due course recovery certificate was issued for the recovery of sales tax. In pursuance of these proceedings the respondents have issued a warrant of arrest against the petitioner.

(3.) IT is well settled that the status of the assessee is determined in the assessment proceedings. The authorities conducting the recovery proceedings cannot change or alter the status of the assessee. If it has been determined that the assessee is liable 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.