BIRENDRA KUMAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD Mr. Jyoti Saran, counsel for the petitioner and the Advocate General appearing on behalf of the State and the officers of the Revenue.

(2.) THIS case arises from the controversy relating to the registration as 'dealer ' of an establishment running under the name of Shankar Tea Store and its liability to pay sales tax for the past several years. The proceeding before the Revenue authorities went through some unpleasant and ugly turns; the establishment was subjected to raids and searches and in retaliation the people concerned with it lodged criminal cases against the Revenue officers. But in this order we propose to deal only with the core issues and the directions that we consider appropriate to give in the matter.

(3.) ACCORDING to the petitioner (who is one of the sons of Radhe Shyam Prasad) the business under the trade name, 'Shankar Tea Store ' was carried on by his father Radhe Shyam Pd. as its sole proprietor. He died on 22.6.2005, that is, about two months before the issuance of the notices. After his death, on the basis of a family arrangement the business came under the sole proprietorship of the present petitioner who made an application on 20.7.2005 for having himself registered as a dealer under the VAT Act. He was granted provisional registration on 21.7.2005 and was also assigned a certain Tin number subject to an enquiry and a final order to be passed in the matter.