BANSILAL BABOOLAL Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS order shall also govern the disposal of Miscellaneous Civil Case No. 294 of 1984 (Basantilal Babulal, Neemuch v. Commissioner of Sales Tax, M. P. , Indore ).

(2.) THIS is an application under Section 44 (2) of the M. P. General Sales Tax Act read with Section 13 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Entry Tax Act) to require the Appellate Tribunal to make a refereace to this Court the questions of law raised by the assessee.

(3.) THE applicant-assessee is a dealer carrying on business in cigarette, bidies, etc. and is registered under the provisions of the Madhya Pradesh General Sales Tax Act (hereinafter referred to as "the Act" ). The assessment relates to the levy of entry tax for the period from 1st April, 1978 to 31st March, 1979. The assessing authority made a best judgment assessment for the relevant period on the basis of an inquiry made from certain local persons including one Zulfikarali, who made statements to the effect that the assessee was making benami purchases.