J K TEXTILES Vs. ADDITIONAL SALES TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution of India.

(2.) THE material facts giving rise to this petition briefly are as follows :

(3.) IN the return filed on behalf of the respondent, it was contended that the notice (annexure G) issued by the respondent was valid and that the period of limitation would commence from 3rd May, 1977, when the order of reassessment was passed, whereby the original assessment dated 13th February, 1975, was restored. It was urged that the notice (annexure G) having been issued within the period of five years from 3rd May, 1977, the respondent had jurisdiction to issue the notice.