STATE OF PUNJAB Vs. SOM NATH

JUDGEMENT

(1.) DEFENDANTS -State authorities have filed the present regular second appeal against the concurrent findings recorded by the learned courts below in a suit for declaration. Brief facts of the case are that plaintiff -respondent No. 1 filed suit for declaration taking averments that recovery notices dated 8.1.1980 and 9.4.1980 issued by the Assistant Collector 1st Grade -cum -Excise and Taxation Officer, Sales Tax Patiala, were illegal, null and void. The plaintiff pleaded that he was cloth merchant at Patiala and was never a partner of the firm M/s. Subhash Chand Som Nath. Recovery notices were issued describing him as partner of the said firm. Recovery of the alleged arrears of L -2 licence of the said firm was sought to be effected for the years 1969 -70, 1970 -71. The amount sought to be recovered was Rs. 9061/ - and he was not liable to pay the same, because he had nothing to do with the abovesaid firm.

(2.) HAVING been served in the suit, defendants -appellants appeared and filed written statement. Many preliminary objections were taken including about the jurisdiction of the court to entertain the suit in view of the provisions of Section 158 of the Punjab Land Revenue Act, 1887 (Act of 1887' for short) read with Section 19 of the Punjab General Sales Tax Act 1948 ('Act of 1948' for short). The amount which was sought to be recovered was arrears of land revenue and the suit was not maintainable.

(3.) WHETHER this Court has the jurisdiction to try this suit? OPP