RAMESHWAR DASS Vs. EXCISE AND TAXATION COMMISSIONER

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution of India seeking to have an appropriate writ issued quashing the orders of the Excise and Taxation Commissioner, Pepsu, Patiala, dated the 1st of August, 1953 (copy Annexure 'h' to the petition) and that of the Financial commissioner, Punjab, dated the 19th of July, 1957 (copy Annexure 'l' to the petition ). By means of orders (copies Annexures 'a' and 'b' to the petition), both of which are dated the 17th of November, 1952, the Sales Tax Officer, Barnala, assessed Messrs District Refugee Cloth merchants Syndicate, Barnala District, Dhuri, to sales tax and called upon Shri Jagan Nath, president of the said Syndicate, to pay the sums of Rs. 8,909-8-0 and Rs. 7,013. The first assessment order related to the accounting period 13th April, 1950, to 31st March, 1951, and the second to the accounting period 1st April, 1951, to 31st March, 1952. The department made efforts to recover the amounts from Sri Jagan Nath, President of the Syndicate, but it appears it did not succeed to any appreciable extent. Shri Jagan Nath made an application to the commissioner, Excise and Taxation, that the other members of the Association be also asked to pay. By means of order dated the 11th of February, 1953, the Commissioner ordered :-It will be in the fitness of things if the tax is recovered from all the shareholders. Kindly verify the list of shareholders and, if correct, send a copy of it to the Collector directing him to collect arrears from all the shareholders according to their shares.

(2.) A copy of this order has been placed on the record as Annexure 'c'. Admittedly this order was passed without any notice to the present petitioner or to any other shareholder. The petitioner then moved an application to the Commissioner, Excise and Taxation, that he was not a partner in the Syndicate and no liability for the tax assessed on the Syndicate could be fastened on the petitioner. The petitioner alleges that he was not informed of any orders passed on his petition and on learning from an extraneous source that his petition had been rejected he applied for a certified copy of the order in October, 1953. He then sent reminders on 23rd of October, 1953, and the 16th of November, 1953, but in spite of all this he was not supplied with any copy of the order. In February, 1954, he was asked to pay a sum of Rs. 404-4-0 out of the arrears of Rs. 15,922-14-0 which is presumably the aggregate of the two items of tax levied by assessment orders (Annexures 'a' and 'b') referred to above. He paid this amount of Rs. 404-4-0 and a letter was then issued to him by the Excise and Taxation Officer, Barnala, on the 10th of February, 1954, reading as under :--Reference your application dated 9th February, 1954. An amount of Rs. 404-4-0 out of the arrears of Rs. 15,922-14-0 lying against Messrs District Refugee Cloth Merchants' Association, dhuri, has been deposited by you as per notice from Shri Jagan Nath, President of the District cloth Merchants' Association, Dhuri, dated 11th December, 1952. In view of this notice and amount of disallowances no other amount is recoverable from you in this respect.

(3.) A copy of this letter has been placed on the present record as Annexure 'f'. On the 7th of July, 1956, warrant for the petitioner's arrest was issued and in the same he was called on to pay a sum of Rs. 3,775. On the 13th of August, 1956, the petitioner again applied for a copy of the order passed on his previous petition and having obtained a copy he filed a petition for revision before the Financial Commissioner on the 16th of August, 1956. The said application was dismissed on the 19th of July, 1957. The petitioner has come up to this Court seeking to have the orders of the commissioner, dated the 1st of August, 1953, and that of the Financial Commissioner, dated the 19th of July, 1957, quashed.