BRIJLAL SACHDEVA Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS order shall also dispose of Misc. Petition No. 837 of 1974 (Sargodha Soap Works, Jabalpur v. Commissioner of Sales Tax, M. P. ).

(2.) THE petitioner in both these petitions is M/s. Brijlal Sachdeva and Brothers, a dealer registered under the Madhya Pradesh General Sales Tax Act, 1958. Misc. Petition No. 836 of 1974 relates to the period from 21st October, 1962, to 31st March, 1963, and M. P. No. 837 of 1974 relates to the period from 1st April, 1963, to 31st March, 1964. The assessments for these periods were completed by the Sales Tax Officer on 9th March, 1965, by two orders passed on that date. The assessee filed appeals against these orders which were decided by the Appellate Assistant Commissioner on 22nd December, 1965, by two separate orders. By these orders passed in the appeals, the assessments were set aside and the cases were remanded for fresh assessment. The assessment in each case was then made by the Sales Tax Officer by two separate orders passed on 30th August, 1967. Two separate notices under Section 19 (1) were later issued by the Sales Tax Officer on 10th October, 1972, for reassessment. By these petitions under Article 226 of the Constitution, the petitioner challenges these notices.

(3.) SECTION 19 (1) of the Act with which we are concerned in these petitions, as it stood at the time when the assessment orders dated 30th August, 1967, were passed and the impugned notices for reassessment were issued, reads as follows :