MAYA RAM BHATIA Vs. K.K. UPAL

JUDGEMENT

(1.) THIS is a petition under Articles 226 and 227 of the Constitution of Maya Ram Bhatia, a ghee dealer of Amritsar. The firm of the Petitioner is registered as a 'dealer' under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act). For the year 1963 -64, namely from the 1st of April, 1963 to the 31st of March, 1964, four quarterly returns were filed by the Petitioner and the amount of tax in accordance with the returns was deposited under Section 10(4) of the Act. The gross turnover was Rs. 11,30,502.11 and the exemptions which were claimed were for Rs. 10,17,577.89. These returns were filed with the Assessing Authority, Amritsar, who had jurisdiction to deal with the matter in accordance with a notification of the 30th of March, 1949.

(2.) BY a recent notification, dated the 10th of February, 1964, Shri K.K. Upal, Excise and Taxation Officer (Enforcement), has been appointed as an authority to assist the Excise, and Taxation Commissioner under Sub -sections (1) and (2) of Section 3 of the Act. He is authorised to make any assessment within the whole of the State of Punjab. Shri S.K. Jain, Excise and Taxation Officer, had been similarly constituted an assessing authority for the whole of Punjab and he had issued notices prior to the 31st of March, 1964, for the three quarters ending the 31st of December, 1963. Against that a writ petition (Civil Writ No. 92 of 1964), was filed in this Court, which is stated to be still pending.

(3.) IN the order, dated the 15th of September, 1964, a few more details are stated as to the circumstances in which the ex parte order was made. The relevant portion of the order may be reproduced: