PURUSHOTTAM Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS petition under Articles 226 and 227 of the Constitution is directed against certain reassessment proceedings started under the Central Provinces Sales Tax Act, 1947 (hereinafter referred to as the Act) by the Sales Tax Officer, Chhindwara (respondent 2.)

(2.) THE facts of the case, briefly stated, are these. The petitioner is a dealer registered under the Act and resides at Pandhurna in the Chhindwara district. The Commissioner of Sales Tax (respondent 1) administers the Act with the help of several assistants including the Sales Tax Officer, Chhindwara (respondent 2 ).

(3.) THE Sales Tax Officer, Chhindwara, assessed the amount of sales tax due from the petitioner for the periods 22nd October, 1949, to 9th November, 1950, and 10th November, 1950, to 30th October, 1951, on 30th September, 1953, and 4th November, 1953, respectively. Thereafter, on 5th June, 1954, he seized the petitioner's account books for sambat years 2007 and 2008. On 8th and 9th January, 1957, he seized the account books of the petitioner for the sambat year 2009 and also those for the years 1953-54 to 1956-57.