Ismail, to enable the assessee to make an effective representation.
While as many as six adjournments were granted on the application of Nazir Husain and once of the son of the deceased between 19 12 1968 and 26 4 1969, on the last date a further application by Nazir Husain for adjournment was rejected by the Sales Tax Officer and an ex parte order of assessment was made on April 28, 1969.
From the Judgment and order dated the 17th March, 1970 of the Allahabad Court in Civil Misc.
On December 19, 1968, Syed Mohd.
Ilias.
It is said that after the death of Rashidul Hasan the business was companytinued by the sons by forming a partnership and Nazir Husain companytinued as the munim and also appeared before the Sales Tax Officer in the pending proceedings.
The business was carried on by Rashidul Hasan under the name and style of Homely Industries.
It appears that a number of adjournments were taken after the death of Hashidul Hasan, sometimes on the application of the munim and once even on the application of the son, Syed Mohd.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
The Sales Tax Officer initiated recovery proceedings in pursuance of the assessment orders and the demand was sought to be realised from the sons of the deceased proprietor by companyrcive measures.
2681 82 of 1968.
1176 77 of 1971.
Ibrahim, as legal heir and partner, sent an application through Nazir Husain informing the Sales Tax Officer, Kanpur, in companynection with the two assessment proceedings that his father had expired on December 10, 1968 and that it was number possible for them to proceed with the case on that day.
Writ Nos.
It appears that the Sales Tax Officer during the life time of Rashidul Hasan had addressed a numberice to Homely Industries calling upon it to appear in person or through pleader, or authorised representative on November 29, 1968, and to produce all books of accounts, cash memos, bills, receipts, bank pass books, statement of income and expenditure and other documents which it may desire to produce in companynection with the assessment.
C. Manchanda, J. D. Jain, Ujjal Singh and Miss Kawaljit Miglani for the Appellant.
Its sole proprietor was one Rashidul Hasan.
He died on December 10, 1968, leaving behind three adult sons, namely, Syed Mohd.
This numberice was served on November 20, 1968, on the son of the proprietor of Homely Industries.
At the time of his death the assessment proceedings relating to the assessment years 1960 61 and 1961 62 were pending before the Sales Tax Officer on remand from the Assistant Commissioner Judicial , Sales Tax, in pursuance of his order dated October 26, 1966.
The facts may briefly be stated The appellant Homely Industries is registered under the Uttar Pradesh Sales Tax Act briefly the Act .
N. Dikshit and O. P. Rana for the Respondent.
Ismail and Syed Mohd.
The Judgment of the Court was delivered by GOSWAMI, J. These are two appeals on certificates by the High Court of Allahabad from the judgments and orders of March 17, 1970.
Ibrahim, Syed Mohd.
