NOWRANGRAI RAMESWAR Vs. COMMISSIONER OF TAXES ASSAM GUWAHATI

JUDGEMENT

(1.) THE books of account of the petitioner were seized by the respondent No. 3 when the books were produced for examination for the purpose of assessment. This was on October 27, 1988. Thereafter, the seized books were verified by the authority and on November 29, 1988, seized books of account were released after being satisfied that the petitioner-firm is not liable to registration under section 7 (1) of the Central Sales Tax Act, 1956, as the petitioner-firm despatched jute to Calcutta on its own account. On November 29, 1990, the petitioner-firm was served with a notice dated November 29, 1990, under section 31 (1) of the Assam Sales Tax Act, 1947, directing the petitioner to produce all the books of accounts for the years 1988-89 and 1989-90 on December 6, 1990, in connection with verification of some particulars, i. e. , annexure II to the writ application. That notice is quoted below :

(2.) THE petitioner prayed for time and the case was refixed on April 20, 1991. The case was further adjourned to May 3, 1991 and lastly it was fixed on May 17, 1991. On May 17, 1991, the petitioner filed an adjournment petition which was dated May 16, 1991. On May 30, 1991, this writ petition was filed by the petitioner challenging the notice dated November 29, 1990. The writ petition was admitted by the High Court and the operation of the notice dated November 29, 1990, was stayed. The Assistant Commissioner of Taxes was informed by the petitioner verbally about the passing of the order by the honourable High Court. The petitioner informed that the certified copy of the order has been applied for and the same will be submitted immediately after receipt. On June 1, 1991, the prayer for adjournment was rejected and the proceeding was finalised, i. e. , annexure VI to the writ application. That is quoted below :

(3.) THE following points were raised by the learned counsel for the petitioners, Dr. A. K. Saraf :