On February 14, 1957, the assessing authority, Jullundur District issued a numberice intimating the petitioners that as they had failed to apply for registration under s. 7 of the Act assessment would be made under s. 18, sub s. 2 , for the periods companymencing from April 1, 1955, onwards, and calling upon them to produce their account books and attend the hearing on February 16, 1957.
Petition under Article 32 of the Constitution of India for enforcement of Fundamental Rights.
128 of 1957.
S. Bindra and T. M. Sen, for the respondents.
April 7.
ORIGINAL JURISDICTION Petition No.
Thereupon, the petitioners filed the present petition under Art.
32,000 on January 31, 1957, as advance.
Gopal Singh, for the petitioner.
XLVI of 1948 , hereinafter referred to as the Act, imposing a tax oil the supply of materials in companystruction works treating it as a sale.
The Judgment of the Court was delivered by VENKATARAMA AIYAR J. This is a petition under Art.
