HIRANAND RAMSUKH Vs. SALES TAX OFFICER

JUDGEMENT

(1.) SHRI Bhagwat Patil, Income Tax and Sales Tax Practitioner, on behalf of the appellant, and Sales Tax Officer, III Circle, on behalf of the Department, appeared. Heard their arguments.

(2.) SHRI Hiranand Ramsukh has filed this appeal against the decision of the learned Deputy Commissioner, Appellate, who upholding the assessment of the Sales Tax Officer ordered to remit the amount of Rs. 3,762 -14 -3 under Section 11(2) of the Hyderabad General Sales Tax Act, 1950.

(3.) HIRANAND Ramsukh is the selling commission agent on behalf of resident and non -resident principals, in taxable and non -taxable goods. He withheld under Section 18(3) of the Act certain sums amounting to Rs. 3,513 -7 -0 and Rs. 249 -7 -3 out of the moneys payable to his non -resident and resident principals respectively, as tax under doubtful liability of the turnover to levy of sales tax under the Act. These amounts have been entered in the separate accounts of his individual constituents opened for that purpose.