TMI Blog1981 (11) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... nexure A), issued by the Additional Excise and Taxation Officer, Bhatinda, whereby the said firm has been directed to pay the tax on sale of khal within seven days from the receipt of that communication and failing which the petitioner would be subjected to imposition of penalty in accordance with the provisions of law. Though this notice has been challenged on a number of grounds yet the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roughout the State of Punjab, but unless a particular case is transferred to his file by any competent authority by passing a legal and valid order, this officer cannot assume jurisdiction in the matter. It is the admitted case of the respondents, that it is respondent No. 2, that is, the Excise and Taxation Officer, Ludhiana, who on his own has transferred the file of the petitioner's case to res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dur v. State of Punjab 1973 RLR 699, respondent No. 3 is well within his jurisdiction to call upon the petitioner to deposit the tax. It is difficult to follow the logic or reasoning adopted by the respondent-authorities in saying that this notice (annexure A) is not during the course of assessment proceedings initiated against the petitioner in spite of the fact that the notice specifically says ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the year 1971-72. If this is so-as it is-then the case of the petitioner is clearly supported by the above-noted judgment of this Court in Kishan Chand's case [1965] 16 STC 521; [1965] 67 PLR 465 wherein on similar facts it has been ruled that unless there is a proper or lawful order transferring the petitioner's assessment proceedings or file from the records of the appropriate authorities, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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