LAWS(MPH)-1979-11-22

GOPICHAND Vs. COMMISSIONER OF SALES TAX

Decided On November 07, 1979
GOPICHAND Appellant
V/S
COMMISSIONER OF SALES TAX Respondents

JUDGEMENT

(1.) THIS is a petition under articles 226 and 227 of the Constitution of India.

(2.) THE facts giving rise to this petition may briefly be stated thus :

(3.) THE respondents in their return alleged that after the registration certificates were granted in the name of the petitioner certain complaints were received and, on enquiry, it was discovered that the petitioner is merely a name-lender and one Iswardas, son of Choithram has obtained the said certificate of registration in the name of the petitioner with a view to escape payment of sales tax. It was, therefore, contended that as there was likelihood of misuse of the F forms by the petitioner, respondent No. 2 had to exercise strict vigilance and utmost caution in issuing the same to the petitioner. The respondents submitted that on 15th September, 1978, the petitioner applied for one book of 25 F forms. He was asked to produce relevant papers to ascertain his actual requirement. In compliance thereof the petitioner's counsel appeared on 18th September, 1978. It was seen that the petitioner has then to issue only one F form against one consignment of goods received from M/s. Shomnath Traders, Ahmedabad, and therefore only one F form was ordered to be issued and was issued as per order passed on 18th September, 1978, which contains the signature of the petitioner's counsel. The order is produced as annexure R-I. From the order R-I it appears that one form was supplied to the petitioner for the time being and his application for one book of F form was not finally disposed of. It was further stated in the return that on 10th October, 1978, the petitioner again applied for F form. As on 22nd September, 1978, a notice was already issued to the petitioner requiring him to present himself in the office of respondent No. 2 on 6th October, 1978, with books of account and as the petitioner has not presented himself on that date the counsel for the petitioner was orally informed that the decision regarding further issue of F form will be taken after examining the petitioner and his books of account. That on examination of the books of account it was seen that the petitioner was liable to pay sales tax to the tune of Rs. 10,000 on the sales effected by him during the month of October, 1978. The petitioner was advised that he should pay this amount of tax so that he may be issued F forms according to his actual requirement. It was further stated that the petitioner's counsel argued that according to the rules the petitioner could make payment for the tax for the month of October up to 10th November, 1978. It was further stated that on 10th November, 1978, the petitioner informed respondent No. 2 in writing (annexure R-II) that he will not pay tax on the sale of goods which have been received by him on consignment till complete F forms book is issued to him. It was further stated that on 16th November, 1978, the petitioner informed respondent No. 2 that he has paid the tax for the month of October, 1978, amounting to Rs. 10,000 on 15th November, 1978. He, therefore, requested that F forms book be issued to him. In reply to this letter, the petitioner was informed in writing (annexure R-III) that he should present himself with the challan and the relevant papers so that issue of F forms to him may be considered. It was further stated that in compliance with R-III the petitioner did not present himself and comply with the above requirements and, therefore, there is no ground for invoking the powers of this Court under articles 226 and 227 of the Constitution. The respondents prayed for dismissal of the petition.