COMMISSIONER OF SALES TAX Vs. ALLIMULLAH HAJI SALAMAT

JUDGEMENT

(1.) This is a reference by the Commissioner of Sales Tax under section 34(1) of the Bombay Sales Tax Act, 1953, referring the following two questions for the decision of this Court :-

(2.) The facts necessary for the purpose of this reference are that the respondent's father used to carry on business in old bailing hoops, bardana etc., till his death on the 6th of February, 1957. After his death, the respondent succeeded to the business, and carried on the same in his own name. The respondent has been sought to be assessed for the period 1st April, 1954, to 31st March, 1957, which would be almost entirely a period prior to the death of his father. The Sales Tax Officer assessed the respondent on the turnover of his father's business during the said period by his order dated 30th November, 1957. On appeal to the Deputy Commissioner of Sales Tax, the respondent's liability to pay tax on his father's turnover for the said period was confirmed, though the quantum thereof was somewhat reduced. The matter was taken up to the Sales Tax Tribunal in revision, and the Sales Tax Tribunal, by its order dated 31st October, 1963, allowed the revision application and set aside the orders of the lower authorities. At the instance of the Commissioner of Sales Tax, the present reference has thereafter been made to this Court.

(3.) As far as the first question referred to us is concerned, namely, the question whether the respondent should be held liable to tax as the legal heir of his deceased father in respect of the business conducted by his father, the matter is concluded by judgments of this Court, and has been fully considered by the Tribunal in its own judgment, but, before we go to those decisions, it may be convenient to state, as has been pointed out by the Tribunal, that the legal representative of a deceased person does not fall within the definition of "dealer" contained in section 2(6) of the Bombay Sales Tax Act, 1953. It may also be pointed out that there was no provision in the said Act corresponding to the provision that is now to be found in section 19 of the Bombay Sales Tax Act, 1959, by which the legal representative of a deceased person who carried on business has been made liable, in the circumstances and to the extent specified therein. It is, therefore, clear that there is no statutory provision under which the respondent can be made liable in respect of the tax dues of his father, and unless there is a specific statutory provision which makes him liable, no person would be liable to pay tax to the State.