V.K. Bist J.

Present writ petition has been filed by the petitioner challenging the recovery citation dated 08.06.2016 issued by Tehsildar, Gadarpur, District Udham Singh Nagar/respondent no.3.

2. Case of the petitioner is that petitioner is a proprietor of Sarvsri R.B. Enterprise, Gadarpur. Petitioner carries on a business of sewing/stitching and quilts (Rajai). After starting the business, the daughter- in-law of the petitioner incurred loss and business was closed in the year 2013.

3. It is the contention of learned counsel for the petitioner that petitioner has nothing to do with the aforesaid business and being a father-in-law he became proprietor of the firm. Petitioner is a poor labourer and was never involved in the business.

4. On 30.07.2015 an ex-parte order was passed by respondent no.4 under Section 9(2) read with Section 31 of the Central Sales Tax Act. Prior to passing of the said order, no notice was even issued to the petitioner. It is only when the recovery citation was issued, the petitioner came to know about the order passed by the Sales Tax Officer. Aggrieved by the order dated 30.07.2015, petitioner filed an appeal before Joint Commissioner (Appeal), Com