RAJA VISHESHWAR Vs. PROVINCE OF BIHAR

JUDGEMENT

(1.) IN this appeal by the plaintiff whose suit has been dismissed by the Additional Subordinate Judge of Darbhanga the two questions for decision are whether the suit is maintainable and whether the appellant is a dealer within the meaning of the Sales Tax Act (Bihar Act VI of 1944) hereafter to be called the Act.

(2.) EXCEPT as to whether the plaintiff is a dealer within the meaning of the Act, the facts are not in dispute. The plaintiff Raja Visheshwar Singh Bahadur is the proprietor of Rajnagar Estate in the district of Darbhanga and possesses extensive Zirat fields on which he grows grains like paddy, khesari, wheat and gram besides sugarcane. After meeting the personal requirements of himself, his family and his large staff a portion of the excess which is not required to be stored for consumption is sold. The cause of action for the suit was that in February, 1945, the Sales Tax Officer of Darbhanga, served the plaintiff with a notice that he should get himself registered as a dealer under the Act, but the plaintiff denied that he was a dealer within the meaning of the Act. The Superintendent of Commercial Taxes, Darbhanga Circle, however, called upon the plaintiff to produce the papers by his notice dated the 1st June, 1945, apparently under Section 9 of the Act. The plaintiff again denied his liability to furnish the returns or produce the papers, and accordingly the plaintiff served a notice dated the 20th June, 1945, on the defendant, who is the Province of Bihar, requesting the Superintendent for the withdrawal of the aforesaid notice. As the Sales Tax Officer appeared to be unwilling to withdraw the notice, the plaintiff instituted the suit giving rise to this appeal on the 7th of September, 1945, for the following reliefs :-

(3.) THE suit was valued at Rs. 5,001.