9911796707
TMI Blog1991 (2) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ners for quashing P1, P2 and P5 orders dated 24th March, 1981, 12th January, 1983 and 15th February, 1988, respectively. The relevant facts of the case are that the petitioner is a dealer registered under the Punjab General Sales Tax Act, 1948. The Assessing Authorities, Ludhiana, vide its orders dated 24th March, 1981, framed the original assessments for the years 1971-72, 1972-73, 1973-74, 1974 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable on ready-made garments. The Presiding Officer, Sales Tax Tribunal, Punjab, vide his order dated 15th February, 1988, rectified the application filed by the State of Punjab, under section 21-A of the Punjab General Sales Tax Act, 1948, read with section 9(2) of the Central Sales Tax Act, 1956. Rectifying the orders of his predecessor, annexure P3 dated 28th April, 1987, held that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only the Presiding Officer has substituted his own views on the views of his predecessor which are not covered by the expression mistake apparent from record. I am of the view that the condition precedent for assuming jurisdiction has not been satisfied under section 21-A of the Act. At best it is a case of change of opinion. In view of foregoing reasons the impugned orders of rectification of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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