SANT BUX SINGH Vs. SALES TAX OFFICER JAUNPUR

JUDGEMENT

(1.) THIS is a petition under article 226 of the Constitution. One Sheo Prasad Rai ran a brick-kiln in village Sonkhari. Proceedings were taken against him for assessment of sales tax on the turnover of bricks sold during the assessment years 1962-63 to 1966-67. On 6th September, 1967, he filed before the Sales Tax Officer an affidavit in which he declared himself to be the sole owner of the business. On that basis the assessment order was passed against him for the assessment years 1962-63 to 1965-66 on the basis of best judgment as he had failed to produce proper accounts. Later on, however, on 22nd January, 1970, he filed another affidavit before the Sales Tax Officer declaring that the petitioner was also a partner with him and to support this contention he produced a partnership deed. The Sales Tax Officer thereupon recorded a finding for the assessment year 1966-67 that the petitioner was also a partner along with Sheo Prasad Rai. No notice of any kind was given to the petitioner before passing the aforesaid order. As no tax for any of the assessment years was paid, the Sales Tax Officer started recovery proceedings. A recovery certificate was issued not only against Sheo Prasad Rai, but also against the petitioner in respect of the tax relating to all the assessment years.

(2.) THE petitioner says that he came to know of the recovery proceedings only on 27th December, 1972, when the qurq amin visited him for the recovery of the amount of tax mentioned in the recovery certificate. He has now approached this court under article 226 of the Constitution praying for the quashing of the assessment orders as also the recovery proceedings against him.

(3.) HAVING regard to the circumstances of the case, particularly the fact that Sheo Prasad Rai had himself once declared to be the owner of the business and the partnership deed produced by him before the Sales Tax Officer related to the brick-kiln at village Ahan, it was the duty of the Sales Tax Officer to have issued notice to the petitioner before recording any finding in this regard. The assessment order for the year 1966-67 is accordingly void having been passed in violation of the principles on natural justice.