KSHITISH CHANDRA SARBAJNA Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The petitioner was served with a notice under Section 7 of the Bengal Public Demands Recovery Act, 1913, together with a certificate of public demand by the Certificate Officer, 24-Parganas, demanding payment of Rs. 25,000 on account of sales' tax and penalty in respect of four quarters ended in December, 1956. Under Section 9 of the said Act the petitioner denied liability to pay the amount on the ground that he had sold away his business to one Adhir Kumar Mukherjee. He contended that the said Adhir Kumar Mukherjee and not he was liable to pay the tax under Section 17 of the Bengal Finance (Sales Tax) Act, 1941, being the transferee of his business.

(2.) The Certificate Officer, by his order dated 4th July, 1962, upheld the petitioner's objection and set aside the certificate with the observation that it would be open to the Commercial Tax Officer to issue distress warrant against the transferee in accordance with law for the realisation of the dues.

(3.) The said decision of the Certificate Officer was set aside by the Additional Collector, 24-Parganas, by his order dated 24th September, 1962, and the same in its turn was set aside by the Commissioner, Presidency Division, by his order dated 11th July, 1963, with the' result that the order of the Certificate Officer setting aside the certificate was restored.