MONA GRANITES P LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) HEARD learned counsel for the appellant.

(2.) THE appellant aggrieved of the order passed by the learned Single Judge dated 6th Feb. , 2002 dismissing the writ petition challenging the notice issued by the Sales Tax Authorities under the Rajasthan Sales Tax Act, 1994, on 6. 08. 2001 (Annexure- 3) to the writ petitions, has preferred this appeal.

(3.) IT is contended by the learned counsel for the Assessee in this appeal that the impugned notice was issued in purported exercise of power under sub-section (5) of Section 29. Said provision authorises the Assessing Authority merely to require the dealer to produce accounts, registers, and documents including any other evidence; and to produce or cause to be produced any evidence which he may reply in support of the returns filed or the statements made, to the Assessing Authority. He could not under that provision with reference to survey or search under the Central enactment or finding and conclusions reached thereunder assume jurisdiction to make additions in the return, without giving any opportunity to the Assessee to prove the correctness of returns filed by him, in the first instance.