9911796707
TMI Blog1975 (1) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ions were claimed by it in respect of sales in favour of registered dealers for an amount of Rs. 11,06,842-14-3 for that accounting year. Gross turnover for the year 1957-58 was indicated by the petitioner to be Rs. 19,74,483.17. Deductions were claimed in respect of sales valued at Rs. 8,97,301.83 in favour of registered dealers. The Assessing Authority issued notices in form S.T. XIV on 27th August, 1958, for both the assessment years. The petitioner was duly served with notices. The appearance was put in on behalf of the assessee before the Assessing Authority for the first time on 4th September, 1958. Thereafter the cases were adjourned on the request on behalf of the petitioner on a number of occasions. Finally, the case came up for he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estions of law arising out of the order of the Financial Commissioner dated 21st April, 1966, to this court. The applications were rejected on 29th February, 1968, by the Financial Commissioner, Taxation. Subsequently, the petitioner filed two applications under section 22(2) of the Act before the High Court praying that the Financial Commissioner be directed to refer the questions of law to this court. The High Court directed the Financial Commissioner to refer the following question of law to this court: "Whether, on the facts and in the circumstances of the case, the order of assessment dated 24th July, 1961, was not an order under section 11(4) of the Punjab General Sales Tax Act?" It is contended by the learned counsel for the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f his judgment the amount of the tax due from the dealer." Under sub-section (4), the Assessing Authority is entitled to assess the dealer to the best of his judgment within a period of five years. A plain reading of the said section shows that if the dealer fails to comply with the terms of the notice issued to him under subsection (2) the order will be passed by the Assessing Authority under subsection (4). Thus in order to determine whether the order has been passed under sub-section (3) or sub-section (4), one of the facts to be determined is, whether the dealer has complied with the terms of the notice issued to him under sub-section (2) or not. The Tribunal has not given any finding to this effect in the reference. The Financial Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transactions of the suspected nature involved in the case. There was thus no further justification to keep the case pending any longer. Accordingly, I proceed to complete the assessment in his absence. The account books maintained by the dealer were examined during the course of proceedings which substantiated the returned gross turnover." The Assessing Authority has not mentioned whether the petitioner was given opportunities to produce the evidence required by the Assessing Authority or to produce evidence which the petitioner wanted to produce in its defence. This finding was affirmed by the Deputy Excise and Taxation Commissioner. In revision, the Joint Excise and Taxation Commissioner, Punjab, upset the aforesaid finding and observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment under section 11(4). In view of the aforesaid observations, he submits that the order of the Assessing Authority falls within the purview of sub-section (3). He says that he has given detailed reasons for making the assessment and the assessment is not so summary. Pointing out the difference between the two sub-sections, the learned Bench after noticing sub-section (4) observed as follows: "In the present case, the assessee filed the return and in support thereof produced the account books and appeared before the Assessing Authority with his counsel. After examining the account books and hearing the counsel and the assessee, the order of assessment was passed. Thus, the assessment was under section 11(3) of the Act. There can be no q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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