VIDYA RAM GUPTA Vs. COLLECTOR

JUDGEMENT

(1.) For the assessment year 1969-70 the petitioner was assessed to sales tax on an estimated turnover of Rs. 1,17,000. Against the order of assessment the petitioner preferred an appeal which was, however, dismissed on 5th October, 1974. Thereafter, the petitioner preferred a revision which was pending at the relevant time.

(2.) The Sales Tax Officer initiated recovery proceedings against the petitioner. In these proceedings one-third share in the house and five shops, situated in Sadar Bazar, Saurikh, district Farrukhabad, besides other properties, were attached. The one-third share in the house and the five shops were put to auction sale on 13th November, 1975. The properties were knocked down in favour of Ram Das, respondent No. 3, for a sum of Rs. 13,000.

(3.) The revision filed by the petitioner was allowed by the Additional Judge (Revisions), Sales Tax, Kanpur Range, Kanpur, by his order dated 18th September, 1976. The assessment order was annulled and the case was remanded to the assessing authority with a direction to pass a fresh assessment order after survey.