9911796707
TMI Blog1980 (5) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... J.-This order will dispose of L.P.A. Nos. 3 to 10 of 1977 as all of them arise out of one order whereby eight writ petitions were dismissed. It is sufficient to refer to the facts in L.P.A. No. 3 of 1977 arising out of Writ Petition No. 1530 of 19761. The appellant, M/s. True Lines (India) Industries, was assessed to sales tax by the Assessing Authority, Ludhiana, by order dated 29th January, 1973 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and seven other firms." The appellant questioned the validity of the abovesaid notice by a writ petition on the ground that the Deputy Excise and Taxation Commissioner was not in fact trying to revise the order of assessment of the Assessing Authority, but was trying to reopen the assessment on the basis of fresh information received by him subsequent to the order of assessment. It was, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara 6 thereof that the suspicion arose from the variations of signatures of Shambhu Lal Nanji appended on "C form and declaration in special form". Enquiry started on that basis revealed that many of the dealers to whom the party had made the alleged sales in lakhs of rupees either did not exist or their registration certificates stood cancelled long before the date of the sale or they denied the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egality. After hearing the learned counsel for the parties and going through the Full Bench judgment, we do not find any merit in these appeals. According to the judgment of the Full Bench, it has been rightly observed by the learned single Judge that such further inquiry or evidence must be germane to the turnover already on the record and not to the turnover which is sought to be brought in for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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