The Commissioner of Sales Tax, Mumbai v. Sunil Haribhau Pote
Case brief
What is this about?
In a reference by the Sales Tax Tribunal, the High Court held that no question of law arose regarding the validity of service of a tax notice. The court found that service by registered post was deemed effective despite the addressee's refusal to accept the packet.
What did the court decide?
Reference returned to the Tribunal to decide the appeal on remaining points as no question of law arose.
What the court decided
19-STR-53.2009.doc
suresh
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO.53 OF 2009 IN REFERENCE APPLICATION NO.35 OF 2004
The Commissioner of Sales Tax, Maharashtra State, 8th Floor, Vikrikar Bhavan, Sardar Balwant Singh Dhodi Marg, Mazgaon, Mumbai – 400 010. .... Applicant
- Versus -
Sunil Haribhau Pote, Proprietor of M/s. Sunil Haribhau Pote, Station Road, Baramati, Dist: Pune. .... Respondent
Ms Jyoti Chavan, Asstt. Government Pleader, for the Applicant-State. None for the Respondent.
CORAM: S.C. DHARMADHIKARI & B.P. COLABAWALLA, JJ. DATE : MARCH 21, 2017
ORAL ORDER (Per Shri S.C. DHARMADHIKARI, J.) :
- The Tribunal has referred the following questions of
Page 1 of 12
Issues for consideration
3 issues framed by the court
Whether the Tribunal was justified in holding that a revision notice was not properly served under Rule 68 of the Bombay Sales Tax Rules, 1959 when the addressee refused to accept the registered post
Whether the satisfaction of the notice-issuing authority is required under the proviso to Rule 68(1) when the addressee refuses to accept service?
Whether any question of law arises requiring the opinion and answer of this High Court on the reunified facts regarding service of notice?
Parties & counsel
- applicant
The Commissioner of Sales Tax, Maharashtra State
- respondent
Sunil Haribhau Pote
Coram
S.C. DHARMADHIKARI
Case details
As recorded by the court registry
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