FIRM HARPALDAS JAIRAMDAS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS order will also govern the disposal of Miscellaneous Petitions Nos. 312 and 323 of 1963.

(2.) THE petitioners in these three applications under Articles 226 and 227 of the constitution of India challenge the validity of notices issued to them under Section 22 (4) (a) of the Madhy a Pradesh General Sales-Tax Act, 1958 (hereinafter referred to as the Act), calling upon them to deposit in the Government Treasury, bilaspur, within 30 days of ths receipt of the notices by them, the amounts of sales tax specified in the notices, and seek writ of certiorari for quashing those notices.

(3.) THE material facts are that the petitioners, who are registered dealers under the act, filed with their returns for certain quarters treasury challans in respect of the payment of tax due from them according to the returns submitted by them as required by Rule 15 of the Madhya Pradesh General Sales Tax Rules, 1959 (hereinafter referred to as the Rules ). In due course, assessment orders for those quarters were made and the balance of tax payable by them after giving credit for the amount paid as shown in the challans was determined by the Sales Tax officer. Thereafter, when accounts of sales tax amounts deposited in the Sales Tax officer's register and the amounts as shown deposited in the treasury accounts were verified, it was discovered by the Sales Tax Officer that the amounts shown as deposited in some of the challans filed by the petitioners had not actually been deposited in the treasury and that the challans had been fabricated. In the case of the petitinner-firm Harpaldas Jairamdas in Misc. Petition No. 324 of 1963, the Sales Tax Officer found that one challan bearing No. P. 279, dated 27th november 1959, filed by it along with the return for the quarter ending 31st october 1959 showed a payment of Rs. 1994/-into the treasury but the actual payment made was only of Rs. 94/-under challan No. 3, dated 27th November 1959. The Sales Tax Officer, therefore, issued a notice under Section 22 (4) (a) to the petitioner-firm on 17th March 1963 calling upon it to pay the amount of Rs. 1900/ -. On 7th August 1963 the Sales Tax Officer issued another notice under section 22 (4) (a) of the Act to the firm Harpaldas Jairamdas calling upon it to pay a sum of Rs. 4 000/- into the treasury as challan No. 191, dated llth February 1961, which it had filed along with the return for the quarter ending llth January 1961 showed the payment of Rs. 4,159. 59 np. , but the actual payment made into the treasury was Rs. 159. 59 np. under challan No. 141 dated llth February 1961. The firm replied to these notices saying that it had deposited the full amount into the treasury as shown by the challans filed by it along with its returns, and that at the time of the assessment the Sales Tax Officer did not doubt the correctness of the payment made by the firm and praying that the records of the assessment be made available for its inspection in order to enable it to ascertain the facts of the payments and further praying that the recovery proceedings should be suspended. The Sales Tax Officer, Bilaspur, took the view that the firm had not shown any valid cause against the recovery) and initiated proceedings for recovery of the amount as arrears of land revenue. On 18th September 1963 the Additional tahsildar, Bilaspur, issued a demand notice under section 146 of the Madhya pradesh Land Revenue Code to the firm-Harpaldas Jairamdas for the payment of rs. 4,000/- within seven days of the receipt of the demand notice.