9911796707
TMI Blog1969 (12) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... for the quarters ending 30th June, 1962, and 30th September, 1962, but without appending thereto the list of sales to registered dealers as required by rule 30 framed under the Act. The Sales Tax Officer proceeded to make "ex parte assessments" for the two quarters. The assessee then moved a petition in the High Court of Punjab for a writ quashing the orders of assessment. A Single Judge following the judgment of the Punjab High Court in Mansa Ram Sushil Kumar v. The Assessing Authority, Ludhiana [1964] 15 S.T.C. 857., quashed the orders of assessment. An appeal by the State of Punjab was summarily dismissed by a Division Bench of the High Court. The scheme of levy and assessment of tax under the Act may be briefly noticed. Every dealer w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the taxpayer to explain the turnover, and support it by evidence. Under the Act sales tax is an yearly tax, but the provisions relating to assessment contemplate assessments for periods shorter than a complete year, and for that purpose the taxpayers are required by the Act to submit periodical returns of their turnover and to pay tax due thereon. In Mansa Ram Sushil Kumar v. The Assessing Authority, Ludhiana [1964] 15 S.T.C. 857., a Division Bench of the Punjab High Court held that the tax imposed under the Punjab General Sales Tax Act may be assessed only at the end of the year and not during the pendency of the year as and when the return is filed, and in the absence of machinery in the Act for making assessment for a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erly turnover of tax. Mansa Ram's case [1964] 15 S.T.C. 857., has since been overruled by a Full Bench of the Punjab High Court in M/s. Om Parkash Rajinder Kumar v. K.K. Opal I.L.R. [1967] 1 Punj. & Har. 155; 19 S.T.C. 153. The court in that case held that sales tax may be assessed under section 11 of the Act on the basis of quarterly returns submitted by the dealer pursuant to the notice served on him under section 10(3) before the close of the relevant financial year. In our judgment the High Court was right in holding in M/s. Om Parkash Rajinder Kumar's case I.L.R. [1967] 1 Punj. & Har. 155; 19 S.T.C. 153., that the assessment proceeding under the Punjab General Sales Tax Act may be started even before the expiry of the year ..... X X X X Extracts X X X X X X X X Extracts X X X X
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