COMMISSIONERS BUXAR Vs. KAILASH PRASAD

JUDGEMENT

(1.) This application by the plaintiff under Section 25 of the provincial Small Cause Courts Act is directed against the judgment dismissing the suit of the plaintiff for realisation of Rs. 45/ -on account of professional tax for the second half of the financial year 1962 -63 and for the entire year 1963 -64.

(2.) Plaintiff alleged that the defendant carried on the profession of selling cloth and as such he was liable to pay professional tax. The said tax was duly assessed and the defendant had to pay Rs. 25/ - as professional tax for the second half of the year 1962 -63 and Rs. 20/ - for the year 1963 -64. In spite of repeated demand, the defendant did not pay Rs. 45/ - and hence the suit had to be instituted.

(3.) The defendant alleged that he did not carry on the business of cloth and he was never called upon to file a return showing his income and as such the plaintiff had no right to assess any professional tax. He further took the plea that the notices mentioned in the plaint were never served on him.