RAJAB ALI FARISHTA Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS petition under Article 226 of the Constitution is directed against two notices dated 6th November, 1961, which the Commissioner of Sales Tax, Madhya Pradesh, purported to issue under Section 39 (2) of the Madhya Pradesh General Sales Tax Act, 1958, and the proceedings taken in pursuance of those notices against the petitioner.

(2.) ALTHOUGH the petitioner has asked for several reliefs, when the case came up for hearing before us, his counsel Shri Dharmadhikari only pressed for a direction requiring the Commissioner to decide the preliminary objections which were argued on 1st March, 1962. For the relief just mentioned, it is necessary to state a few facts. The petitioner is a partner of the firm Rajab Ali Wali Mohammad. That firm is a registered dealer and carries on at Raipur the business of importing and selling motor tyres and tubes, kerosene oil, bicycles, parts and accessories. The Regional Assistant Commissioner of Sales Tax, Raipur, assessed the firm to tax in respect of sales made in the year 1952-53 on 23rd July, 1958, and in respect of those made in the year 1953-54 on 25th August, 1958. In regard to the second year, a penalty was imposed under Section 10 (3) of the Central Provinces and Berar Sales Tax Act, 1947, with the approval of the Commissioner.

(3.) ON 6th November, 1961, the Commissioner passed an order directing initiation of revision proceedings under Section 39 (2) of the 1958 Act against the firm because the two assessments, which did not include the sales made by the firm in the name of Ali Mohammad Sadruddin, were prejudicial to the interests of the revenue. In response to the two notices issued in pursuance of that order, the petitioner submitted in writing his preliminary objections.