9911796707
TMI Blog1987 (10) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral Sales Tax Act, 1958 (hereinafter referred to as "the Act") was passed by the Assistant Sales Tax Officer, Satna, on 16th October, 1978, on the ground that the petitioner was carrying on business of kirana and foodgrains. A revision was preferred by the petitioner against that order before the Deputy Commissioner of Sales Tax, Satna, and it was asserted by him that he was not doing any kiran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed by the petitioner against this order before the Deputy Commissioner of Sales Tax, which was dismissed by order dated 30th July, 1981. It is these orders which are sought to be quashed in the present writ petition. 3.. It has been urged by the learned counsel for the petitioner that it had been established by the petitioner that no kirana or grain business was carried on by him and the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recording the aforesaid finding has been mentioned in the impugned orders. 5.. In regard to the order dated 16th November, 1981 which was passed by the Assistant Sales Tax Officer for the period from 1st April, 1973 to 31st March, 1978 consequent upon the order of remand passed by the Deputy Commissioner of Sales Tax it may further be pointed out that the petitioner failed to challenge the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Sales Tax Officer on 30th October, 1983 in regard to the period from 1st April, 1979 to 31st March, 1980, which is a period subsequent to the period for which the impugned orders of assessment had been passed. Perusal of this order indicates that reliance was placed on a report of the Inspector. The other material which is sought to be relied on, is a copy of an order of the Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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