9911796707
TMI Blog1994 (11) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... xures "5" and "6 " to the writ petition). The petitioner has challenged the notice mainly on the ground that though the notice states the turnover of sales has escaped the assessment but the respondent-authority has neither disclosed that in the said order, nor subsequently, in spite of petitioner's making such an application, for replying to the said notice. Further by issuance of this notice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the account books of the petitioner assessed the petitioner and imposed the tax on the petitioner at the rate of 7 per cent on the turnover of dry cell batteries plus. 1 per cent as surcharge. The contention is, there is no question of any turnover of the assessee having escaped assessment, hence the impugned notice issued under section 21 of the Act, is illegal and without jurisdiction. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover of sale has escaped assessment. This is contrary to the impugned notice. The impugned notice also does not disclose which part of the sale has escaped assessment. In spite of the aforesaid two applications filed by the petitioner, the respondent-authority has also not communicated about this escaped assessment. The irresistible conclusion on these facts are that till this date nothing ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 1978-79. Thus, in view of this also, the issuance of notice under section 21 of the Act not only is illegal but suffers from jurisdictional error and thus not sustainable. Accordingly the said notice dated May 8, 1981, for both years that is 1977-78 and 1978-79 (annexures "5" and "6" to the writ petition) is quashed. Accordingly we allow the petition with costs. The stay order dated June 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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