JOYKALI RADIO STORES Vs. STATE OF TRIPURA

JUDGEMENT

(1.) HEARD Mr. S. C. Saha, the learned counsel for the petitioner and Mr. J. Majumder, the learned counsel representing the respondents.

(2.) THE petitioner, which was a partnership firm during the relevant year 1994-95, is before this Court seeking to challenge the order of assessment dated 31. 5. 1996, the first appellate order dated 31. 10. 1996 and the second appellate order dated 24. 6. 1997 passed under the Tripura Sales Tax Act, 1976 (hereinafter referred to as "the Act" ).

(3.) THE petitioner who is a wholesale dealer in electronic goods was served with a show cause notice dated 30. 5. 1996 alleging that the dealer did not make payment of the full tax due under the Act within the prescribed date and accordingly an opportunity was given to show cause by next date, i. e. 31. 5. 1996 as to why the books produced should not be rejected and penalty and interest shall not be fastened on the dealer.