BALDEV RAJ KABARIA Vs. STATE OF PUNJAB

JUDGEMENT

(1.) IN compliance with the directions of this Court in Sales Tax Case No. 9 of 1968 dated 16th July, 1973, the Sales Tax Tribunal referred the following question of law under Section 22 (3) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act), for the opinion of this Court: Whether, on the facts and in the circumstances of this case, the Assessing Authority had any power under Sub-section (3) of Section 14 of the Act, to record statement of the assessee to find out if he is liable to be assessed or not ?

(2.) BRIEFLY, the facts as given in the reference order are as follows: The petitioner, Shri Baldev Raj Kabaria, an unregistered dealer, is carrying on the business of sales and purchases of wool and yarn waste. The relevant assessment year is 1963-64 and the period for which the assessment has been made is from 2nd March, 1964, to 31st March, 1964. The Excise and Taxation Officer made a surprise visit to the shop of the petitioner on 17th November, 1964, and found that he was an illiterate person and did not maintain the account books. He recorded his statement and got that thumb-marked from him. He again visited the shop of the petitioner on 18th November, 1964, recorded his statement second time and got that also thumb-marked. On the basis of the said statement he, vide order dated 25th January, 1965, estimated the average daily sales of the petitioner at Rs. 200 and held him liable to pay Rs. 300 as sales tax for the period from 2nd March, 1964, to 31st March, 1964, and imposed on him a penalty of Rs. 10 under Section 11 (6) of the Act for not getting himself registered.

(3.) THE petitioner went up in appeal before the Deputy Excise and Taxation Commissioner, Patiala, who vide order dated 7th December, 1965, remanded the case for fresh decision by the Assessing Authority observing that the latter had not made a proper inquiry.