DEVI DAYAL Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution.

(2.) THERE was a rolling mill by the name of Sri Lachhman Rolling Mills and it was working in kanpur. It was owned and possessed by one Smt. Maina Sundari Jain. Smt. Maina Sundari fell into financial difficulties and she sold the rolling mills to the petitioners under a sale deed, dated 12th January, 1955, free of all encumbrances, for, a sum of Rs. 50,000. Smt. Maina Sundari it appears had not paid sales tax on the turnover for the periods 1949 to 1954.-But the- petitioners were not aware of this liability of Smt. Maina Sundari to pay the sales tax. After, the purchase the petitioners put the mill in order and started working it. After the petitioners had started working the mill, they received a notice from the Tahsildar, Sales Tax, Kanpur, demanding the sales tax of the previous five years amounting to Rs. 13,710-12-0. The petitioners filed objections and submitted that they were not liable for the payment of the tax and it was Smt. Maina Sundari who was liable for its payment. It is not known whether the objections were decided or not. But the Additional District Magistrate passed an order on the 9th July, 1955, directing the attachment of the machinery and the building of the mills in connection with the recovery of the sales tax mentioned above. The petitioners apprehend that under the above order passed by the Additional District Magistrate their property may be attached and their business may be interfered with. The present petition was filed on the 5th August, 1955, and the prayers contained in the petition are that a writ of certiorari be issued quashing the proceedings for the realization of the sales tax from the petitioners and that a writ of mandamus be issued restraining the respondents from realizing the same from them. '

(3.) NO counter affidavit has been filed in the case, though time was once taken to file it; and the facts mentioned above, therefore, must be taken to be proved.