GULAM NABI CHAKU Vs. G M SHAHDADPURI

JUDGEMENT

(1.) This is a petition filed under article 226 of the Constitution of India, challenging the validity of, and for setting aside, certain assessment and penalty orders passed by respondents 1 and 2, viz., the Sales Tax Officer, A Ward, Bombay, and the Sales Tax Officer (Enforcement Branch), Greater Bombay, and the demand notice dated 31st July, 1972, issued by the fourth respondent, viz., the Special Tahsildar (Recoveries), Srinagar. The fifth respondent is the erstwhile partner of the petitioner.

(2.) The facts leading to this petition are as follows :

(3.) From 24th June, 1964, till 24th March, 1966, the petitioner and the fifth respondent carried on business in partnership in the name and style of M/s. Kashmir Palace in Bombay. This partnership was dissolved by a deed of dissolution dated 24th March, 1966, in terms whereof, inter alia, the accounts between the partners were settled and the fifth respondent took upon himself the entire responsibility of paying and discharging all the debts and liabilities of the firm, including sales tax liabilities, prior to 24th Mach, 1966. Thereafter, the petitioner has been carrying on his own business in Kashmir where he permanently resides. On 3rd August, 1972, the petitioner received a notice dated 31st July, 1972, from the fourth respondent stating that an amount of Rs. 1,18,913.97 had been declared outstanding from the petitioner on account of sales tax arrears by the third respondent and was directed to appear before the fourth respondent on or before 4th August, 1972, with the amount of Rs. 1,18,913.97, in default whereof steps would be taken against the petitioner under the law. Thereafter, the petitioner addressed several communications to respondents 1 and 2, apprising them of the dissolution of the firm and asking them to withdraw the demand for Rs. 1,18,913.97 against the petitioner. As, however, the various letters and personal visits of the petitioner to the respondents yielded no result, the petitioner filed the present petition.