NATHU RAM NOHAR CHAND Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution by firm Nathu Ram Nohar Chand of Dhuri against four respondents, namely, the State of Punjab, the Excise and Taxation Commissioner, Punjab, the Assessing Authority (the Excise and Taxation Officer), and the Assistant Excise and Taxation Officer, Barnala in Sangrur district, respectively 1 to 4, for a writ, direction or order quashing the notice dated March 9 and 10, 1959, by respondent 3 to the petitioner-firm under Section 11 (2) of the Pepsu General Sales Tax Ordinance, 2006 Bk (Pepsu Ordinance No. 33 of 2006 Bk ).

(2.) THE petitioner-firm carries on kiryana business at Dhuri. It filed the quarterly sales tax returns under Section 11 of Pepsu Ordinance No. 33 of 2006 Bk for the period 1st April, 1955, to 31st March, 1956. It also made a deposit of Rs. 2,126. 76 np. as sales tax according to the returns made. The last quarter of the year for which it filed returns ended on 31st March, 1956.

(3.) ON March 9 and 10, 1959, respondent 3 issued notice in Form S. T. XIV, copy annexure A, to the petitioner-firm calling upon it to appear before him on a given date and time and to produce its accounts and documents as given in the notice for the purpose of assessment for the period already referred to above informing the petitioner-firm that it could produce any evidence in support of its case, and to shocause why penalty not exceeding one and a half-times the amount of the tax be not imposed on it under Section 11 (2) of the said Ordinance, and in the event of its failing to comply with the notice saying that respondent 3 shall proceed to best judgment assessment. To this notice the petitioner-firm on 7th January, 1960, gave a reply, copy annexure B, in which it took the stand that the notice having been issued two years after the expiry of the assessment year ending on 31st March, 1956, was invalid and under the lano assessment proceedings could be taken against it.