1966 (6) TMI 10

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..... dated 3rd January, 1965, the petitioner was informed by the 1st respondent that the latter proposed to assess him to sales tax in the manner indicated therein. Prior to the said notice itself, the petitioner had in response to a demand of the 1st respondent produced his accounts before the 1st respondent. On receipt of the notice, the petitioner by his letter dated 16th January, 1965, requested t .....

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..... plied by exhibit P4 in which he denied that he was a dealer as defined in the General Sales Tax Act, 1125, and added that his objection to the proposed assessment contained therein was without prejudice to any facts, which he may state in future after perusal of the account books. Thereupon followed the impugned assessment orders exhibits P5 and P5(a). 2.. The petitioner's complaint is that he h .....

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..... holly inappropriate to sustain the 1st respondent's action. The withholding of the account books from the petitioner and the denial of an opportunity to the petitioner and to his auditor to go through the accounts themselves as desired, and thereafter to urge objections with reference to the accounts undoubtedly amounted to a denial of reasonable opportunity to the petitioner to show cause against .....

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