SRIGOPAL Vs. SPECIAL CTO EVASION WARANGAL

JUDGEMENT

(1.) L.P.A. No. 203 of 1980: This appeal under Clause 15 of the Letters Patent arises out of the order of our learned brother Raghuvir J., in C.M.A. No.327 of 1979.

(2.) The Four plaintiffs filed a suit for a declaration that they are not the members of a Hindu Joint Family with or without one Sitaram and they were not doing any business jointly or as members of the joint family and for an injunction restraining defendants 2 & 3, who are the authorities under the Sales Tax Act from "Claim- ing" that the plaintiffs are the joint family members or that they did any business as members of the joint hindu family.

(3.) M/s. Ramakrishna & Co., and M/s. Murali Krishna & Co., are two proprietory concerns. They were registered as dealers under Section 12 of the Andhra Pradesh General Sales Tax Act with Rama Rao, son of Krishna Rao and Murali Krishna son of Krishna Rao as the sole proprietory spectively. For the years 1971-72, 1972-73 and 1973-74 the Sales Tax Authorities issued notices for making assessments. There was no response and during their enquiry, defendants 1 to 3 came to know that there are no persons by name Rama Rao and Murali Krishna and they are fictitious names and business was carried on by one Sitaram as a Kartha of Joint family consisting of himself and for the four plaintiffs. Plaintiff No.l is the brother of Sitaram. Plaintiffs 2 and 4 are the sons of Sitaram and plaintiff No.3 is the son of Dayaram, the deceased brother of Sitaram. The authorities thereafter issued notices to Sitaram and the four plaintiffs as to why assessment should not be made against them. Objections were submitted. Sita sub-sectionram died i n December 1978. After considering the objections, assessment orders passed holding that sitaram and the plaintiffs constituting a Hindu Joint Family did business and they are liable to pay a sum of Rs.1,85,141.34 ps. towards Sales Tax.