GAURI DEVI Vs. SALES TAX OFFICER

JUDGEMENT

(1.) Smt. Gauri Devi has filed this petition under Art. 226 of the Constitution praying that proceedings for attachment and sale of house No. HS 26 Kailash Colony Market New Delhi, for the realization of Sales Tax dues against one Bagai Motar Service, Dehra Dun should be quashed.

(2.) FACTS disclosed by various affidavits filed in this case, briefly stated, are that with a view to continue the registration certificate of Bagai Motor Service Dehra Dun under the provisions of the ST Act, Sri Basdeo Sharma, husband of the petitioner, and one Sri B.L. Sibal submitted a bond before the STOs, Dehra Dun, offering themselves as sureties. According to the bond, the STOs or any person authorised by him under the ST Act, could recover from the sureties any amount of sales Tax upto Rs. 3,00,000 that remained unrealised from Bagai Motor Service and that the properties mentioned therein (Including house no HS 26 Kailash Colony Market New Delhi) belonged to the sureties and were free from all encumbrances and liabilities. The sureties further purported to bind in this connection their heirs, administrators and executors as well.

(3.) THE petitioner then filed suit no. 105 of 1974 against her husband Sri Basdeo Sharma in the Court of Sub-Judge Delhi on 25th Feb., 1974 and claimed a declaration that she was the real owner of house No. HS 26 Kailash Colony Market, New Delhi and that her husband Basdeo Sharma should be restrained from realising rent from the tenants of the house. She also filed objections before the Revenue authorities at Delhi with regard to the attachment of the house in question which she claimed belonged to her.