9911796707
TMI Blog1980 (9) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... or our opinion: "(i) Whether, on the facts, an application for registration had to be made for the year 1964-65 when the earlier application for 1963-64 had not been decided? (ii) Whether assessment was maintainable under section 11(6) of the Punjab General Sales Tax Act in view of the pendency of the application?" 2.. The Assessing Authority, Gurgaon, vide its order dated 30th June, 1970, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Tribunal dated 7th April, 1971. On the application filed under section 42(1) of the Act by the assessee, the Tribunal referred the aforementioned two questions of law to us for our opinion. 3.. On behalf of the assessee, it has been argued that the assessee did apply for registration certificate for the assessment year 1963-64 and its application remained pending for this yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee to produce its account books, but it failed to do so on the false pretext that its account books have been taken away by the muneem. Thereafter, the Assessing Authority confronted the assessee with as many as 20 instances of purchase of goods made by it from other dealers. Since the assessee could not offer any explanation against this item of evidence, the Assessing Authority framed bes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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