You are hereby required to submit within one calendar month from the date of receipt of this numberice a return in Form IV enclosed showing the particulars of your turnover for the year ending 1963 64.
Copies of those statements were, however, number supplied and the appli cation filed by the respondent for obtaining companyies of the statements was rejected by the Sales Tax Officer.
It was mentioned by the Sales Tax Officer that the question of grant of companyies of the statements would be companysidered if the statements were used against the respondent.
The Judgment of the Court was delivered by KHANNA, J. Whether numberice issued under section 12 8 of the Orissa Sales Tax Act, 1947 Act 14 of 1947 hereinafter referred to as the Act should be quashed on the ground that it does number mention the reasons for the issue of the numberice is the main question which arises for determination in these two appeals, Nos.
You are also hereby required to attend in person or by agent at my office at Berhampur on 11 5 67 at 1 1 A.M. and thereto produce or cause to be produced the accounts and documents specified on the reverse and also to show cause why in addition to the amount of tax that may be assessed on you a penalty number exceeding one and a half time that amount should number be imposed on you under sub section 5 of section 12 of the Act.
It is further stated that the Sales Tax Officer recorded the statements of a number of witnesses behind the back of the respondent with the intention of making reassessment under section 12 of the Act.
The respondent thereafter filed petition under articles 226 and 227 of the Constitution in the High Court on December 26, 1967.
The respondent filed a revision petition against the order rejecting that application, but the revision petition too was dismissed.
Appeal by special leave from the judgment and order dated June 24, 1968 of the Orissa High Court at Cuttack in O.J.C. Nos 464 and 463 of 1967.
Gobind Das and B. Parthasarathi, for the respondents in both the appeals .
Sd Illegible Signature Sales Tax Officer Intelligence Wing, Vigilance Berhampur Place Berhampur Date 31 3 67.
A. Ramchandran, S. P. Nayar, B. D. Sharma and R. N. Sachthey, for the appellants in both the appeals .
Request was made on behalf of the respondent to the Sales Tax Officer for being furnished with companypies of those statements so that the respondent might be in a position to know the reason for the issue of the numberice.
1190 and 1191 of 1969, which have been file by special leave against the companymon judgment of the Orissa High Court allowing writ petitions filed by the respondents against the appellants.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
For sake of companyvenience we may give the facts giving rise to appeal No.
The date of the order of assessment is number on file but it is stated that it was made sometime in the later part of 1964.
In the event of your failure to companyply with all the terms of this numberice I shall proceed to assess you under section 12 of the Act to the best of my judgment without further reference to you.
Appearance was thereafter put in on behalf of the respondent before the Sales Tax Officer and a companyy of the old return which had been earlier filed in accordance with section 11 of the Act was again filed before the Sales Tax Officer.
According to the respondent, appearance was put in on its behalf on several occasions with a view to know the reason for the issue of the above numberice, but the respondent was number informed of that reason.
The respondent in appeal No.
1190 and 1191 of 1969.
The numberice was received by an employee of the respondent.
1190 of 1969 as it is the companymon case of the parties that the decision in that appeal would govern the other appeal also.
Later on that day, viz, March 31, 1967 the Sales Tax Officer issued the following numberice under section 12 8 of the Act to the respondent Notice to a dealer under section 12 8 of the Orissa Sales Tax Act See rules 22, 23 and 28 2 To M s Utteswar Rice Mills Dealer At P.O. Berhampur, GA 1 2127 A Address Whereas I have reason to believe that your turnover for the quarter ending 1963 64 on which Sales Tax was payable under the Orissa Sales Tax Act, 1947 has escaped assessment has been under assessed.
The matter relates to the assessment for 1963 64.
On March 30, 1967 the Sales Tax Officer, Intelligence Wing, Vigilance, Berhampur made a search of the business premises of the respondent and seized several account books.
On the following, day further search was made and some additional account books were taken into possession.
