AUTO PINS INDIA REGD Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE petitioner, a sales tax assessee, has filed this petition under Article 226 of the Constitution of India for quashing the order of assessment passed by respondent No. 1 on 31st December, 1981 (annexure 20 ).

(2.) THE case of the petitioner may be stated in brief thus : The petitioners are carrying on the business of manufacture and sale of auto parts. Petitioner No. 1 submitted its returns as the representative of the firm for the period from 1st October, 1971, to 30th September, 1972. The said assessment was completed by the Sales Tax Officer, Circle No. Ill, Indore, on 10th April, 1974, as per annexure 6.

(3.) AFTER the completion of the said assessment, respondent No. 2 issued a notice dated 27th May, 1977, under Section 39 (2) of the M. P. General Sales Tax Act, as respondent No. 2, under the suo motu powers of revision felt that the order of assessment did not contain any reasoning for deducting a sum of Rs. 62,173. 20 from the opening stock of Rs. 1,23,375. 50. According to respondent No. 2, namely, the Commissioner of Sales Tax, the sales should have been enhanced by a sum of Rs. 52,173. 20 plus 25 per cent profit, f. e. , Rs. 13,043. 20. Therefore respondent No. 2 proposed addition to the turnover at Rs. 65,216 and a levy of tax at Rs. 6,631. 60.