STATE OF MADHYA PRADESH Vs. BHAGWATI PRASAD OMPRAKASH

JUDGEMENT

(1.) THIS is an appeal under Order 47, rule 1 (u) of the Code of civil Procedure, by the defendant against the order of remand, dated 18-7-1970, passed by the Second Additional District Judge, Bilaspur, in Civil appeal No. 27-A of 1969, arising out of the decree, dated 24-12-1968, passed by the Second Civil Judge, Class II, Bilaspur, in Civil Suit No. 21-A of 1968.

(2.) THE respondent firm was assessed to sales-tax at Rs. 3,400/-for the period from 9-11-1961 to 28-10-1962, as per the order of assessment, dated 24-10-1963. The firm had paid the advance tax of Rs. 204. 32 paise and was directed to deposit the balance of Rs. 3,295 6 8 paise. The firm, after serving a notice under section 80, Civil Procedure Code, filed the present suit for a declaration that the order passed by the Sales-tax Officer was null and void and the plaintiff also claimed an injunction restraining the Sales-tax authorities from recovering the balance of the amount. The suit was filed on 20-3-1968. At this stage it is relevant to note the plaint allegations with reference to the alleged illegality committed by the Sales-tax Officer. Para 3 of the plaint is as follows :

(3.) THE appellant's defence was that a notice had been given giving 15 days' time to the assessee and that such a notice had been served on the firm on 10-6-1963 and the date of hearing fixed before the Assessing Authority was 27-6-1963. It appears that there were some intermediate hearings and on some hearings at least, the representative of the firm appeared before the Sales tax Officer and ultimately, the order of assessment was passed on 24-10-1963.