ARUN S MEHER Vs. M A TWIGG CWT

JUDGEMENT

(1.) THIS petition under Art. 226 of the Constitution relates to proceedings under the WT Act, 1957 (hereinafter "the Act").

(2.) RETURN of wealth for the asst. year 1977 78 was filed by the petitioner on 29th Nov., 1977, and the return of wealth for the asst. year 1978 79, was filed on 24th Oct., 1978.

(3.) THE WTO made three references to the Valuation Officer. Two of these references were after making the assessment orders and one on the very day on which the assessment order was made. After hearing the assessee, the Valuation Officer made his report. Subsequently, the CWT issued to the assessee a notice under S. 25 of the Act and after hearing him made the impugned order under s. 25(2) concluding as follows: