It has number appealed to this Court against the judgment of the High Court.
15,000/ .
The appellant moved the High Court of Madhya Pradesh for a writ of certiorari to quash the order but was unsuccessful.
Appeal by special leave from the judgment and order dated April 5, 1962, of the Madhya Pradesh High Court at Jabalpur in M. P. No.
Adhikari, Advocate General for the State of Madhya Pradesh and 1.
The judgment of the Court was delivered by SARKAR J. The appellant had been assessed to sales tax for the year 1957 58 under the Madhya Bharat Sales Tax Act, 1950.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
March 8.
870 of 1962.
Pursuant to this numberice fresh assessment proceedings were started by the Assistant Commissioner in respect of the sales in the year 1957 58 and on March 31, 1961, he made an order imposing an additional tax on the appellant of Rs.
31,250/ for that year and a penalty of Rs.
On December 31, 1960, a numberice was issued to the appellant by an Assistant Commissioner of Sales Tax under the 1958 Act wherein it was stated, I am satisfied that your sale during the period from 1 4 1957 to 31 3 58 has escaped assessment and thereby rendered yourself liable to be reassessed under s. 19 1 of the Act.
This Act was repealed on April 1, 1959, by the Madhya Pradesh General Sales Tax Act, 1958.
N. Shroff, for the respondents.
14 of 1962.
M. Trivedi, Shanti Swarup Khanduja and Ganpat Rai, for the appellant.
