Govinda Bhat, J. - (1.)One Channabasappa Basappa Wani was a dealer under the Bombay Sales Tax Act, 1946. He was assessed to sales tax for the period 1st April, 1948 to 31st March, 1950. The said dealer Channabasappa Basappa Wani died on 23rd November, 1964. By a notice dated 21st April, 1966, issued by the Commercial Tax Officer, First Circle, Hubli, to the petitioner who is the son of the dealer, a sum of Rs. 1,699.40 was sought to be recovered as penalty since payment was not made in time.
(2.)It was urged by Sri K. Srinivasan, the learned counsel for the petitioner that the son of a dealer is not a dealer and that there is no provision under the Bombay Sales Tax Act, 1946, to levy penalty on the legal representative of a dealer. The learned Government Pleader was unable to show us any provision under the Bombay Sales Tax Act, 1946, which empowers the levy of penalty on a legal representative of a dealer. In our opinion, the demand for payment of penalty made on the legal representative of the dealer is not authorised by law. Therefore, we quash the demand notice dated 21st April, 1966, levying a penalty of Rs. 1,699.40 on the petitioner.
(3.)No costs.
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