ASHOK MOTORS Vs. ASSISTANT SALES TAX OFFICER

JUDGEMENT

(1.) THE petitioner by this petition has prayed that the orders, anexures A and E passed by respondent Nos. 1 and 2 may be quashed.

(2.) THE petitioner is a dealer registered under the M. P. General Sales Tax Act, 1958 and is carrying on the business of motor parts. The respondent No. 1 passed an ex parte order on September 30, 1982, under the provisions of section 18 (4) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), determining the liability on the gross turnover at Rs. 3,95,000 and the tax along with the penalty at Rs. 44,573 vide annexure A.

(3.) A return has been filed by the respondents and the respondents have pointed out that the assessing authority decided the matter on September 30, 1982 and a telegram was sent by the petitioner which was received by the assessing authority on October 1, 1982. It was after the order passed by the assessing authority. Therefore, the assessing authority was justified in assessing the liability of the petitioner ex parte.