COMMISSIONER OF SALES TAX Vs. SALUJA AND COMPANY

JUDGEMENT

(1.) BY this reference under Section 44 of the M. P. General Sales Tax Act, 1958, hereinafter called the Act, the Board of Revenue has referred the following question of law to this Court for its opinion :

(2.) THE material facts giving rise to this reference briefly are as follows: The assessee is a registered dealer carrying on business as a forest contractor. For the assessment year 1959-60, the assessment was framed on 16th October, 1961. While making the assessment, certain C forms were admitted by the assessing authority. Subsequently, on an audit objection in that behalf, the assessment was reopened under Section 19 (1) of the Act, and a notice dated 12th May, 1964, was issued to the assessee in that behalf. The assessing authority held that the C forms were defective and consequently the assessment was revised. Aggrieved by that order, the appellant preferred an appeal before the Appellate Assistant Commissioner. It was urged before the Appellate Assistant Commissioner on behalf of the assessee that the assessment could not be reoponed under Section 19 (1) of the Act. That contention was rejected by the Appellate Assistant Commissioner. On further appeal, the learned Member of the Board held that the reopening of the assessment was not justified and hence the revised order of assessment for the assessment year 1969-60 was set aside. Aggrieved by that order, the department submitted an application for making a reference, and it is at the instance of the department that the aforesaid question of law has been referred to this Court for its opinion.

(3.) AT the time of hearing of this reference, the learned Government Advocate appearing for the department agreed that the question of law, as framed by the Board, does not bring out the real issue involved. The question referred to this Court is, therefore, refrained as follows: