SHRI KHURSHEED AHMAD Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) These two connected revisions have been filed under Section 11(1) of the U.P. Sales Tax Act (hereinafter referred to as "the Act") by Khursheed Ahmad. The assessment years in dispute are 1973-74 and 1974-75. A common question has been raised for decision in both these cases. These cases can be dealt with conveniently by a common judgment.

(2.) The brief facts leading to the filing of these revisions are : that Shri Khursheed Ahmad was engaged in the sale of watches ; he did not file his returns of turnover for the years in dispute. The residential premises of Shri Khursheed Ahmad (for short "the assessee") were searched on 2nd August, 1975, by Customs Officials and a number of watches of foreign make along with some incriminating documents were seized. These papers related to the assessment years 1972-73, 1973-74 and 1974-75. The information of raid seems to have been received at the Sales Tax Office and copy of seizure, photo copy of the seized documents of the raid were obtained. The Sales Tax Officer being convinced that the assessee had effected sales of foreign watches, took proceedings for assessment against the assessee.

(3.) For the assessment year 1972-73, he issued notice under Section 21 of the Act, which was served on the assessee on 30th of March, 1977, In due course, assessment for that year was completed with which we are not concerned in these proceedings.