KISHAN CHAND & CO Vs. S K JAIN

JUDGEMENT

(1.) These four writ petitions (Civil Writ Nos. 272, 273, 382 and 784 of 1864) will be disposed of by the same order since they raise a common question of law and have been bracketed together for this very reason.

(2.) The main arguments were addressed in Civil Writ No. 382 of 1964. The facts, so far as relevant for our purpose, are as follows :-

(3.) M/s. Kishan Chand and Co. which is a partnership concern with Kishan Chand and Ram Parkash as partners carries on the business of sale and purchase of Banaspati oils and is registered as a dealer with the Assessing Authority, Amritsar. For the years 1961-62 and 1962-63 ending 31st March, 1962 and 31st March, 1963 respectively the petitioner filed monthly returns and paid under Section 10 of the Punjab General Sales Tax Act [hereinafter called the Act] the amount due in accordance with those returns. The Assessing Authority, Amritsar, which was the competent authority for assessing the petitioner-firm, in accordance with Notification No. 1344-E&T dated 30th March, 1949 entertained the returns. For the year 1960-61 also, the Assessing Authority, Amritsar, had assessed the petitioner in February, 1962, and the tax assessed was paid. On 19th February, 1964, the petitioner received two notices for the year ending 31st March, 1962 (one under the Act) and the other under the Central Sales Tax Act (hereinafter called the Central Act) and two similar notices for the year ending 31st March, 1963. These notices were issued by the Assessing Authority, Punjab, Chandigarh, requiring the petitioner-firm to appear before it on 3rd March, 1964. It is this notice which is assailed in the present proceedings on the ground that the assessment proceedings having commenced before the Assessing Authority, Amritsar, there is no law providing for transfer of pending assessment proceedings to another Assessing Authority, and indeed the contention goes to the extent of urging that in the case in hand there is no order of transfer in fact passed by any competent authority. The Assessing Authority, Chandigarh according to the contention, has no jurisdiction to proceed with these assessments. The Chandigarh Assessing Authority, respondent before us, according to the averments in the writ petition, was appointed the Divisional Enforcement Officer, Jullundur, and by notification dated 25th January, 1963, the Divisional Enforcement Officers were authorised to assist the Excise and Taxation Commissioner and also authorised to make assessment under the Punjab General Sales Tax Act within the whole of the Punjab. On 12th December, 1963, another officer was appointed as Divisional Enforcement Officer, Jullundur, in place of Shri S.K. Jain respondent in the present proceedings, who was transferred to the Finance Department. An objection is being taken to Shri S.K. Jain dealing with the assessment proceedings.