RAGHUNATH SINGH ROMESH CHANDER Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS judgment and order of ours would dispose of General Sales Tax References Nos. 33 to 39 of 1971. In these references, the Presiding Officer, Sales Tax Tribunal, Punjab, on the application filed by M/s. Raghunath Singh Romesh Chander, under Section 20 (1) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act), has referred the following question for our opinion :

(2.) THE facts, on which there is no dispute between the parties, are as narrated below :

(3.) AFTER the enactment of the Validation Act, the Assessing Authority issued a notice to the assessee-firm on 27th November, 1967, under Section 11aa of the Act intimating to him its intention to review the earlier assessment orders and calling upon him at the same time to indicate whether or not he wanted to be reassessed and alternatively to intimate in writing of his intention to abide by the assessment/reassessment. In response to the notice, the assessee-firm sent the following reply :