KISAN TRACTORS Vs. STATE OF HARAYANA

JUDGEMENT

(1.) The Sales Tax Tribunal, Haryana (for brevity, "the Tribunal") had dismissed the appeal of the dealer-assessee while deciding STA No. 285 of 1996-97 vide its order dated December 3, 1996 and the assessee-dealer had claimed that substantive questions of law would emerge from that order. Accordingly, the assessee-dealer filed an application under Section 42 of the Haryana General Sales Tax Act, 1973 (for brevity "the Act"). The Tribunal vide its order dated July 21, 1999 has referred the following questions of law in case STM No. 62 of 1996-97 in respect of the assessee for the assessment year 1984-85:

(2.) At hearing today only first question of law was pressed as counsel for the dealer-assessee has given up the second question of law. Accordingly we proceed to answer the aforesaid question.

(3.) Brief facts of the case necessary for disposal of the aforesaid question are that the dealer-assessee was a sole proprietorship concern held through Sh. Harjeet Singh son of Kartar Singh. He started his business in September, 1984 on allotment of agency of tractors manufactured by ESPI Corporation. Unfortunately after about one and half months of the start of the agency, the then Prime Minister of the country Smt. Indira Gandhi was assassinated due to which riots broke out in Delhi and its adjoining areas falling in Haryana. Shri Harjeet Singh, who was the proprietor and a Sikh, also become victim of a mob attack and he was stated to have sustained serious injuries. He fled away from Faridabad and came to Patiala where he took refuge with his relatives. Registration certificate of the firm was applied on September 14, 1984 on the start of the business and the same was prepared by the office on December 11, 1984 after he had fled away from Faridabad to save his life. In the riots all his books of account and stock including the business premises were damaged.