9911796707
TMI Blog1997 (4) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... r Advocate (Ravinder Narain, Advocate, with him), for the appellant. M.G. Ramachandran, A. Dipankar and B.B. Singh, Advocates, for the respondent. -------------------------------------------------- ORDER This is a case under the Bihar Sales Tax Act, 1959. The period of assessment involved is 1964-65 and 1965-66. Mr. Nariman, appearing on behalf of the appellant, has taken th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m have been wrongly made, the prescribed authority may, subject to such rules as may be made by the State Government under this Act, and ; (a) within eight years of the expiry of such period, where the said authority has reasons to believe that the dealer has concealed, omitted or failed to disclose fully the particulars of such turnover or has furnished incorrect particulars of such turnover an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to. In fact, he has furnished full particulars in form XXVIII-B which were within the knowledge of the taxing authority. 3.. The second contention is that in any event, there is no provision of law which obliges the assessee to furnish particulars of sales made outside the State. The Sales Tax Officer under the Bihar Act is concerned with only what is assessable to tax in Bihar. It appears t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-assessment of the turnover of the assessee. If that be so, reopening could be done under sub-clause (b) of section 18(1) within a period of six years from the end of the accounting period. No material has been brought out in the order of the High Court to show that the Sales Tax Officer was unaware of the contents of form XXVIII-B submitted by the assessee. As far as the requirement of full dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en placed before this Court to justify the reopening of the assessment beyond the period of six years under section 18(1)(a) of the Bihar Sales Tax Act, 1959. 8.. On the basis of the findings of fact and also the statement of law made by the High Court, it is difficult to uphold the initiation of proceedings under section 18(1)(a) of the Bihar Sales Tax Act, 1959. These appeals are allowed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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