MAHABIRPRASAD DURGAPRASAD Vs. B S GUPTA

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution for the issue of writs of certiorari and prohibition 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 turnover 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. 5,000 during the periods of assessment referred to above. According to the Sales Tax Officer the turnover in each of these assessment years exceeded Rs. 5,000 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 Sales Tax Officer further levied penalty of Rs. 5 in respect of the assessment year 1951-52 and Rs. 10 in respect of each of the subsequent years under Section 14 (1) (a) for his failure to take a licence as required by Section 6 of the Act and also charged Rs. 5 as licence fee for each of these years. The petitioner contends:--