1954 (10) TMI 35

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..... f the East Punjab General Sales Tax Act, 1948. No account books were produced before the assessing authority. Subsequently the assessing authority on receipt of some information issued a further notice to the dealer for re-assessment under rule 63 of the Rules framed under the Act. A revised best judgment enhanced assessment was then made. The assessee went up to the Excise and Taxation Commission .....

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..... ower to reopen the whole question and review its previous orders after fresh enquiry. This rule has been framed under section 27(1) of the Act. The point in issue is whether the State Government had the power to make such a rule in so far as it allows review. In my opinion the State Government has no such power. In this conclusion I am supported by the following arguments: (1) A similar power is c .....

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..... of the Rules. There is no such specific delegation to make a rule on the subject. (3) I must hold that the proceedings under the East Punjab General Sales Tax Act are judicial proceedings. Under section 11(2) evidence is taken. It is a practice of the department to accept affidavits. Under section 4(a) of the Oaths Act, oaths can be administered by persons receiving the evidence. As such the proce .....

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