OM PRAKASH Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) SINCE both these writ petitions raise common question of law and fact they are being disposed of by this common order.

(2.) BY these writ petitions the petitioners seek to quash the notice Anx. 2 dt. 1. 10. 1994 as time barred and the order dt. 26. 10. 1994 (Anx. 4) and to hold that the petitioners are not liable to pay sales tax due to M/s. Durga Trading Company and further to quash the complaint No. 203/89 (Anx. 7) pending in the Court of Additional Chief Judicial Magistrate, First Class, Hanumangarh Junction. It has been prayed that Anx. 6 dt. 23. 11. 94 may kindly be quashed and direction may be issued to transfer the case from the respondent no. 2 to any other Assessing Authority.

(3.) HAVING heard learned counsel for the parties and after perusing the material on record in my opinion, it cannot be said that the notices have been issued only to harass the petitioners or they have been issued on wrong identity as the lax will be recovered only after determining with certainty the liability of the produced material to show that the bank accound to M/s. Durga Trading Company was operated by the petitioners and bills were also issued in the signatures of the petitioners. The place of business and telephone number printed on sale bills are said to be the same. The petitioners have not been able to satisfy this court in this respect. Under these circumstances, without expressing any opinion on the marits of the case, so that the case of the parties may not prejudice, particularly when (he tribunal has not quashed the assessment order and remanded the matter, I deem it just and proper to direct the petitioners to appear before the authorities in pursuance of the notice. The parties will be free to raise all their points. Thereafter, the authorities will decide the case, according to law. In view of this no interference is called for in these writ petitions and no relief can be granted to the petitioners.