COMMISSIONER OF SALES TAX Vs. UTTAM CONSTRUCTION CO

JUDGEMENT

(1.) THIS is a sale tax reference under section 44 of the M. P. General Sales Tax Act, 1958, at the instance of the Revenue and the following question has been referred for answer of this Court, which reads as under :

(2.) THE brief facts giving rise to this reference are thus : The non-applicant/assessee - M/s. Uttam Construction Co. , Khairagarh, is engaged in the business of construction of bridges. The assessee had not submitted his returns. The assessee was assessed to entry tax for Diwali for the assessment year 1977-78. Aggrieved against the assessment, the assessee preferred a appeal under section 13 of the M. P. Entry Tax Act red with section 38 (1) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act of 1958") and deposited 50 per cent of the balance demand. A notice was given to the assessee by the Appellate Deputy Commissioner of Sales Tax, Raipur, as to why his appeal may not be summarily rejected as he has not deposited 75 per cent of the balance amount The assessee/non-applicant in his reply to show cause notice, contended that he was only liable to deposit 25 per cent of the balance amount. The Appellate Deputy Commissioner of Sales Tax, Raipur, without hearing the assessee, dismissed the appeal summarily under rule 58 of the M. P. General Sales Tax Rules, 1959, read with section 13 of the Entry Tax Act, vide order dated July 20, 1981.

(3.) THE contention of the learned counsel for the applicant/revenue before the Board of Revenue was that a show cause notice was given to the non-applicant/assessee and he was given due opportunity of being heard and no further opportunity is required to be given.