ARJAN RADIO HOUSE Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THE petitioner-firm is a registered dealer under the Punjab General Sales Tax Act, 1948 (hereinafter called the Act ). The assessment of the firm was completed for the year 1967-68 on 27th October, 1969 and for the years 1968-69 and 1969-70 on 28th April, 1970 and 7th October, 1970, respectively. The orders were passed by the Assessing Authority after examination of the accounts and verification of the returns and documents.

(2.) IN the year 1970-71, notices were sent to the petitioner-firm in form S. T. XIX by respondent No. 4 for the assessment years 1967-68, 1968-69 and 1969-70 for starting reassessment proceedings under Section 11-A of the Act. In the notices it was stated as under :

(3.) THE other point raised on behalf of the petitioner-firm that an assessment made could not be reopened on the ground that the C forms had not been signed by the other dealers by whom they purported to have been signed was negatived by me on the ground that the information entitling the Assessing Authority to frame reassessment included information on points of law as also on points of fact. Pursuant to the aforementioned order passed by me, the matter relating to the year 1967-68 was again taken up by the Assessing Authority and an order of reassessment was passed on 21st April, 1973.