KALURAM GUPTA Vs. ADDITIONAL SALES TAX OFFICER

JUDGEMENT

(1.) BY this writ petition, two orders passed in reassessment proceedings under Section 19 (1) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act") and the orders passed in revision, only modifying and not setting aside in toto the orders of assessment passed by the Sales Tax Officer, have been challenged. The assessment orders were passed 'with regard to two periods being 27th November, 1976 to 11th November, 1977 and 12th November, 1977 to 31st October, 1978.

(2.) THE petitioner carries on business of manufacture and sale of bricks. Reassessment proceedings were started consequent upon a raid being made on 27th June, 1979 in the premises of one M/s. Ghanshyamdas Basantlal and certain books of accounts and loose papers being seized which indicated that the petitioner had suppressed his turnover. An affidavit had also been filed on behalf of M/s. Ghanshyamdas Basantlal stating that they had no concern with the business of manufacture and sale of bricks and the business which they were carrying on, was of utensils and rice, etc.

(3.) NOTICE was issued to the petitioner and the case set up by him in response to the notice was that he had no concern with the purchase and sale of bricks which was found entered in the account books or the loose papers seized from the premises of M/s. Ghanshyamdas Basantlal. It was also stated on his behalf that some money had been obtained from M/s. Ghanshyamdas Basantlal which was a firm of the uncle of the petitioner and that considerable number of bricks were handed over to Ghanshyamdas Basantlal for sale.