ABDUL RAHIMAN HAJI Vs. STO HOSDRUG

JUDGEMENT

(1.) IN this writ petition Mr. V. Rama Shenoi, learned counsel for the petitioner, challenges the order of assessment passed by the sales Tax Officer, Hozdrug, under Ext. P. 1, making the petitioner liable for payment of Sales Tax for the year 1959-60.

(2.) THE main attack that is made as against this order of assessment are two fold viz. , (i) that the order is arbitrary and also is passed in violation of the principles of natural justice; and (ii) that there is no jurisdiction in the officer to levy surcharge and that the provisions relating to the levy of surcharge are illegal and void.

(3.) ULTIMATELY under Ext- P. 4 the petitioner is asked to submit his objections, if any, before 11 A. M. on 4-10-60 along with all records to substantiate the objections also.