MOTILAL MARDHA Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a revision application, purporting to be under the Rajasthan Sales Tax Act in Form ST 9, on behalf of Shri motilal, against a decision dated 16-9-1964 by the Asstt. Commercial Taxes Officer, Ward 'a', Bhilwara.

(2.) THE facts are that the dealer "m/s. Nathmal Mundra" of Bhilwara was assessed for the period 1-4-60 to 31-3-61 under the Central Sales Tax Act to tax amounting to Rs. 4249-95 np and a penalty of Rs. 1000 was imposed. An application for recovery of these amounts under the Rajasthan" Land Revenue Act was sent by the assistant Commercial Taxes Officer to the S. D. , Bhiiwara, with a letter dated 14-8-64, THE names of Sitaram, Hari Prasad and Motilal were shown in the application as partners in the dealer firm along with Shri Nathmal. THEse names were included on the basis of certain averments made before the A. G. T. O. by Shri Nathmal THE 'bajrang Dal Mill' in which Shri Motilal was said to have some partnership interest, was also mentioned as a property from which recovery could be made. Shri Motilal made an application dated 2-9- 64 objecting to the recovery from him and the attachment of the Dal Mill. THE A. G. T. O. considered this application and decided to write to the S. D. O. confirming the earlier entries in the recovery application, namely that Motilal was a partner in the the business assessed (M/s. Nathmal Mundra) during the relevant period, that he had partnership interest in the Bajrang Dal Mill and that recovery to the extent of his interest could be made from the Dal Mill. It is against this decision that the revision application has been made.