1985 (8) TMI 354 - HC - VAT and Sales Tax

Summary

The petitioner challenged a notice issued by the Assessing Authority under section 10(6) of the Punjab General Sales Tax Act for allegedly not paying sufficient tax. The court found the notice untenable as the assessment had not been finalized, and the petitioner was only obligated to pay tax based on the return filed. The notice was quashed, and the case was sent back to the Assessing Authority for proper disposal. Petition allowed.