KUNDANMAL SONS Vs. STATE

JUDGEMENT

(1.) THE amendment application filed during the course of hearing for bringing on record the assessment order passed in pursuance of the impugned notice challenging the same, as the assessment order has been communicated to the petitioner during the pendency of the writ petition. As it relates to the circumstances which have arisen subsequent to the filing of the writ petition and does not change the nature of the issue raised in the petition, the amendment is allowed and the petitioner is permitted to file the assessment order passed in pursuance of the impugned notices.

(2.) HEARD learned Counsel for the parties.

(3.) IN response to this notice in the first instance, the petitioners submitted a letter to CTO concerned on that very date i.e. 16.5.2001 that he has commenced his business only on 19.4.2000. He also stated that his turnover from 19.4.2000 to 31st March, 2001 is more than five crores. He has also stated that he is yet to get himself registered under the Entry Tax Act. However, he did not mention the anything about his claim to exemption for financial year 2000 -2001.