MAHABIRPRASAD Vs. SALES TAX OFFICER, INDORE

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution for the issue of writs of certiorari and prohition against Sales Tax Officer Indore and the State of Madhya Bharat submitted by the petitioner Mahabirprasad Durgaprasad Tamoli, Proprietor of Mahavir Cycle Stores Mahatma Gandhi Road, Indore.

(2.) THE petitioner owned a shop dealing in bicycle spare parts which he imports from outside the State for the purpose of sale within the State. The Sales Tax authorities found that the petitioner owns a "Pan shop" in Mhow. The petitioner's case in the petition with respect to this Pan -shop is that the said shop is "looked after" by his son Babulal who is separate from him for the last 10 years and that the entire income of the said shop which is situated at Mhow, is received by Babulal who lived and messed separately from him. The Sales Tax Authorities held the petitioner liable for Sales -tax In respect of his turn -over of imported bicycle spare parts for the assessment years 1951 -52, 1952 -53, 1953 -54, The best judgment assessment was made by the said authority rejecting the contention of the petitioner that he was not liable to Sales Tax as his turnover did not exceed Rs. 5000/ - during the periods of assessment referred to above. According to the Sales -Tax Officer the turnover in each of these assessment years exceeded Rs. 5000/ - by taking into account the total turnover in respect of the cycle -shop and Pan -shop which both belonged to the petitioner and that he was liable under Section 3 (1) of the Madhya Bharat Sales Tax Act.

(3.) THE petitioner contends: -