SHIV NARAIN Vs. SALES TAX OFFICER MUZAFFARNAGAR

JUDGEMENT

(1.) THE petitioners apply under article 226 of the Constitution for certiorari against the assessment orders dated 23rd November, 1967, 31st May, 1969, 14th March, 1969, 26th March, 1970, 31st August, 1970, 30th September, 1970, and 23rd December, 1970, for the assessment years 1962-63, 1963-64, 1964-65, 1965-66, 1966-67, 1967-68 and 1968-69 respectively and the appellate orders dated 20th August, 1968, 21st November, 1969, 5th December, 1969, and 1st September, 1970, made by the Assistant Commissioner (Judicial) Sales Tax. It is alleged that the Hindu undivided family of which the petitioner No. 1 is karta carries on business in the name and style of Messrs Durjan Mal Raj Kumar. The assessment orders mentioned above were made against the said Hindu undivided family.

(2.) THE principal contention of learned counsel for the petitioner is that the Hindu undivided family is not a "dealer" for the purposes of the U.P. Sales Tax Act and, therefore, the assessments made against it are without jurisdiction. It is also urged that inasmuch as the recovery proceeding by way of arrest is directed against the petitioner, such recovery proceeding is also bad in law.

(3.) AS regards the recovery proceeding, we accept the contention of the petitioners that as karta of the Hindu undivided family, Shiv Narain cannot be arrested for the purposes of recovering the tax due from the Hindu undivided family. The law on the subject was laid down by this court in Baladin Ram Kalwar v. Income-tax Officer ([1966] 62 I.T.R. 392.).