COMMISSIONER OF SALES TAX Vs. JANTA WIRE WORKS

JUDGEMENT

(1.) In respect of the assessment year 1968-69, the Financial Commissioner has referred the following question of law to this Court :

(2.) The facts as set out in the statement of the case briefly are that the assessment for the year 1968-69 was framed by the Assessing Authority, Ward No. 7, vide his order dated 5th March, 1970. It appears that prior to this date, the business premises of the dealer had been visited by the Sales-tax Inspector (Special Investigation Branch) on 29th April, 1968 and one page of a diary on which amounts of Rs. 400 and Rs 4765.33 and the name of M. L. Aggarwal written thereon was found. Statement of the partner of the dealer was recorded and the said partner had admitted that these amounts had been spent on making purchases. The report of the Inspector was not received by the Assessing Authority till 31st July, 1972. When the report was received in Ward 32 the assessment of the dealer had aleady been completed.

(3.) When the aforesaid information was received, re-assessment proceedings under section 11-A could not be initiated as they had become time barred. The Assessing Authority then sent papers and documents to the Assistant Commissoner with a request that the assessment should be revised suo moto under section 20(3) of the Bengal Finance (Sales Tax) Act.