Appeal by a special leave from the judgment dated August 7, 1968 and 18th August 1969 in Sales Tax Reference No.
Against the order of assessment the assessee filed an appeal within 30 days from the date of the order of assessment.
The Judgment of the Court was delivered by HEGDE, J. These are appeals by special leave.
2300 to 2302 of 1969 and 14 15 of 1970.
177 of 1963 and S.A. Nos.
D. Karkhanis and O. P. Rana, for the respondent.
In the reference made by the Appellate Judge the High Court came to the companyclusion that the appeal was properly dismissed.
58,06,132.30P. and determined its tax liability at Rs.
1,060.30P. towards the tax due.
At the time of filing the appeal the assessee deposited only a sum of Rs.
V. Gupte, K. L. Arora, S. K. Bagga and S. Bagga, for the appellant.
Both the Writ Petitions were dismissed.
When the Sales Tax Officer put in his appearance in the appeal he objected to the maintainability of the appeal on the ground that the Priviso to Section 9 of the Act had number been companyplied with.
They arise from the decision of a Division Bench of the Allahabad High Court.
That adjournment was number granted and it companyld number have been granted because the assessment would have been barred by the end of the financial year 1961 62.
1,600.
During the pendency of that reference the assessee filed a Writ Petition under Article 226 of the Constitution challenging the validity of the Notification issued under Section 3A. Thereafter another application was made under Article 227 of the Constitution challenging the recovery proceedings.
They are filed by the same assessee.
It appears that the office of the Appellate Judge raised some objections as to the maintainability of the appeal.
574 of 1963, and Special appeal No.
It also imports and distributes vanaspati as an agent of Malwa Vanaspati and Chemical Company Ltd., Indore.
In these appeals we are companycerned with the assessees assessment of sales tax for the assessment year 1957 58.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
3,62,691.62P. under section 3A of the Act.
The assessee who is a registered dealer under the Act is having his business at Kanpur.
1,66,387.03 P. Along with its return the assessee paid Rs.
It carries on business in hydrogenated oil and washing soap.
The judgment under appeal number only deals with references made under the P. Sales Tax Act 1948 hereinafter referred to as the Act but also the two Writ Petitions filed by the assessee.
Application No.
Hence the assessing authority, on the basis of its best judgment determined the turn over of the assessee at Rs.
330 of 1963, Misc.
Its return for that year disclosed a gross as well as net turnover of Rs.
That day the assessee was absent but it made an application for adjournment of the case by 15 days.
Thereafter at the instance of the assessee certain questions were referred to the High Court for ascertaining its opinion.
The case was finally posted for bearing on 24th March, 1962.
After receiving some explanation from the assessee the appeal was entertained and numberice issued to the assessing authority.
That objection was accepted and the appeal was dismissed as number maintainable.
423 and 424 of 1968 respect ively.
