9911796707
TMI Blog1982 (5) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... l referred the following question of law under section 22(3) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act), for the opinion of this Court: "Whether, on the facts and in the circumstances of this case, the Assessing Authority had any power under sub-section (3) of section 14 of the Act, to record statement of the assessee to find out if he is liable to be assessed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 25th January, 1965, estimated the average daily sales of the petitioner at Rs. 200 and held him liable to pay Rs. 300 as sales tax for the period from 2nd March, 1964, to 31st March, 1964, and imposed on him a penalty of Rs. 10 under section 11(6) of the Act for not getting himself registered. The petitioner went up in appeal before the Deputy Excise and Taxation Commissioner, Patiala, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod from 2nd March, 1964, to 31st March, 1964, and assessed him to tax at Rs. 300. He also imposed a penalty of Rs. 50 upon him under section 11(6) of the Act. The petitioner feeling aggrieved from the order of the Assessing Authority went up in appeal before the Assistant Excise and Taxation Commissioner, who dismissed the same on 1st September, 1967. Thereafter, he filed a revision petition be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion relating to the stock of goods of, or goods bought, sold or delivered by the dealer and in case the latter fails to do so, the Assessing Authority can draw such inference as it deems fit against him. Under sub-section (2) the Assessing Authority can inspect all accounts, registers and other documents relating to the stock of goods of any dealer and can countersign accounts, registers and docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er." A bare perusal of the sub-section shows that the Assessing Authority has not been given any power to record the statement of a dealer to find out if he was liable to be assessed or not. In fact the Assessing Authority cannot record the statement of a dealer under any of the sub-sections of section 14. Therefore, the action of the Assessing Authority in recording the statements of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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