CIVIL APPELLATE JURISDICTION Appeal from the order dated October 20, 1965 of the Punjab, High Court in Letters Patent Appeal No.
An appeal by the State of Punjab was summarily dismissed by a Division Bench of the High Court.
The Sales tax Officer proceeded to make exparte assessments for the two quarters.
262 of 1965.
C. Mahajan and R. N. Sachthey, for the appellant.
Sobhag Mal Jain and B. P. Maheshwari, for the respondent.
A single Judge following the Judgment of the Punjab High Court in Mansa Ram Sushil Kumar V. The Assessing Authority, Ludhiana, quashed the orders of assessment.
The assessee then moved a petition in the High Court of Punjab for a writ quashing the orders of assessment.
The assessee filed returns of the turnover of its business for the quarters ending 30th June, 1962 and 30th September, 1962, but without appending thereto the list of sales to registered dealers as required by rule 30 framed under the Act.
The Judgment of the Court was delivered by Shah, J. Sant Singh Kanwarjit Singh hereinafter called the assessee is registered as a dealer under the Punjab General Salestax Act, 1948.
