32 of the Constitution of India for enforcement of Fundamental Rights.
120 of 1959.
ORIGINAL JURISDICTION Writ Petition No.
Bhagirath Das and, B. P. Maheshwari, for the petitioner.
Writ Petition under Art.
In the last of the numberices mentioned above it was stated that on failure to produce the documents and other evidence mentioned, the case would be decided on best judgment assessment basis.
He filed returns of his sale turnovers for the four quarters of the financial year ending on March 31, 1955, and likewise, for the four quarters of the financial year ending on March 31, 1956.
The Judgment of the Court was delivered by SARKAR, J. The petitioner is a dealer registered under the Punjab General Sales Tax Act.
S. Bindra and D. Gupta, for the respondent.
April 7.
In respect of each year the Sales Tax Assessing Officer served three successive numberices on him on March 7, 1958, April 4, 1958, and August 18, 1959, requiring him to attend with the documents and other evidence in support of his returns.
