9911796707
TMI Blog1969 (9) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... nd a notice dated March 11, 1963, issued to him under section 31(1) of the Assam Sales Tax Act, 1947 (Act 17 of 1947), hereinafter called the Act, was quashed. The facts may be stated: Respondent No. 1 carried on business under the name and style of M/s. Indian Tea Co. in Dibrugarh. He was registered as a dealer in January, 1956. He continued his business up to June 17, 1961, and at his request the registration certificate was cancelled with effect from June 18, 1961. Respondent No. 1 was assessed to sales tax for various periods between 1956 and 1961. Owing to a decision of the Assam High Court in which it was held that rule 80 of the Assam Sales Tax Rules, 1947, as amended was ultra vires, assessment was made on the basis that the price o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 8 of the Assam Sales Tax (Amendment) Act (13 of 1966) given section 31(1) of the Act as it stood on April 12, 1966, retrospective effect from December 24, 1947. In view of this amendment the sole ground on which the High Court had allowed the petition under article 226 no longer exists and counsel for respondent No. 1 has not been able to show how that judgment can be sustained owing to a clear declaration by the Legislature that section 31(1) should be deemed and always to have been deemed to have formed part of the principal Act as if the principal Act had been enacted as was amended with effect from December 24, 1947. Counsel for respondent No. 1 has invited our attention to the observations in the judgment under appeal that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 19A under which no notice has been issued or could be issued owing to the bar of time. It has next been pointed out on behalf of respondent No. 1 that under the notice which has been issued under section 31(1) he has been required to produce all relevant accounts, documents and other papers in respect of his accounts, etc., and to answer all material questions as to why the assessments for the periods in question should not be revised. Under rule 62 of the Rules accounts referred to in sub-section (2) of section 43 have to be preserved for a period of three years only. It is urged on behalf of respondent No. 1 that he could not be required to produce accounts for a period beyond three years. These again are matters which cannot be decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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