LAWS(P&H)-1984-1-7

KHUSHI RAM RAGHUNATH RAI Vs. STATE OF PUNJAB

Decided On January 31, 1984
KHUSHI RAM RAGHUNATH RAI Appellant
V/S
STATE OF PUNJAB Respondents

JUDGEMENT

(1.) THE petitioner-firm is engaged in the business of resale of karyana and foodgrains, etc. It is registered as a dealer under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as "the Act" ).

(2.) FOR the assessment year 1961-62 the petitioner filed quarterly returns and voluntarily paid a sum of Rs. 61,085. 30 as tax along with the quarterly returns. The assessment was originally framed by Shri Sampuran Singh, Assessing Authority, Jullundur, on 6th March, 1963, who was acting as the Assessing Authority under the Act at the material time. The authority enhanced the gross turnover of the petitioner by Rs. 2,60,000, disallowed sale worth Rs. 22,634. 05 made to Prem Nath Aggarwal, a registered dealer, and imposed a penalty of Rs. 1,322 on the petitioner under Section 10 (7) of the Act. In this manner, an additional demand of Rs. 14,545. 99 was created against the petitioner.

(3.) THE petitioner went in revision against this order. The revising authority, namely, Shri Jagat Singh Malhotra, acting as Additional Assistant Excise and Taxation Commissioner, Punjab, vide his order dated 17th March, 1964, allowed the revision petition. The operative portion of the said order reads as under :. . . In view of this, the case is remanded to the Assessing Authority for close scrutiny of the duplicate set and to give a clear finding as to the nature of the transactions and rate chargeable out of suppressed turnover of Rs. 2,16,693. 12. . . . In the interest of State-revenue, it is directed that the remanded case as observed above be taken up and decided within a month of the receipt of this order. The petitioner should be informed.