S.C. Manchanda, J. - (1.) These are four writ petitions two against the assessment orders and recovery proceedings under the U.P. Sales Tax Act for the assessment years 1958-59 and 1959-60 and the other two for the corresponding Central Sales Tax assessments and recovery proceedings.
(2.) The facts leading up to these petitions are these : The petitioner was dealing in iron and steel goods in the name and style of M/s. C. Maharaj and Sons, Loha Mandi, Agra, and was the sole proprietor of the business. It is alleged that the business was carried on only till 5th April, 1961. The enquiries made by the Sales Tax Officer also confirmed that the business was closed since a long time.
(3.) The relevant years of assessment are 1958-59 and 1959-60. The assessments were made on the 23rd of March, 1963, and 28th of November, 1963, respectively. There is no explanation as to why the assessments were not made promptly but were delayed. Be that as it may, the petitioner claims that he had no knowledge of these assessments, which were made ex parte and without notice to him. The first intimation that the petitioner had of any proceedings having been taken against him was on the 29th of March, 1964, when a Kurk Amin from the sales tax collection staff had come to the petitioner and demanded Rs. 343-45 nP. and Rs. 440 for the relevant assessment years under the U. P. Sales Tax Act and also made demands of Rs. 342-50 and Rs. 560 in respect of the Central sales tax. The Kurk Amin was informed by the petitioner that he had closed down the business on 5th April, 1961, and there were no sales tax dues to be paid by him. The Amin asked the petitioner to get the matter clarified from the Sales Tax Officer.;