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TMI Blog1971 (1) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... 158.81 as sales tax. A notice was issued to him in form S.T. XIV on 15th April, 1966, requiring him to appear before the Assessing Authority on 11th May, 1966. On that date, the petitioner showed his inability to produce the account books on the ground that they had been taken away by the District Excise and Taxation Officer, who had raided his premises on 11th August, 1965, along with the Assistant Excise and Taxation Officer and Sub-Inspector of the Excise and Taxation Office, etc. On the basis of that raid, a criminal case had been filed in the Court of the Chief Judicial Magistrate, Amritsar, on 13th August, 1965. The petitioner, therefore, applied for adjournment which was refused. The Assessing Authority kept the case in abeyance for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n other important districts like Ludhiana and Jullundur, etc. I have gathered to the best of my knowledge that his daily average sales ranged during the year of assessment from Rs. 2,000.00 to Rs. 2,500.00. Taking this factor into consideration, the monthly out-turn of this party can quite reasonably be worked out to Rs. 60,000. Accordingly I determine the taxable turnover for the year of assessment at Rs. 7,20,000 of which assessment is computed as below: Turnover taxable Rs. 3,60,000 Tax Rs. 25,200 at 7 per cent. i.e. from 1st April, 1963, to 28th September, 1963. Turnover taxable Rs. 3,60,000 Tax Rs. 21,600 at 6 per cent. i.e. from 29th September, 1963, to 31st March, 1964. Total tax due comes to Rs. 46,800 against which the dealer ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This is the requirement of the principles of natural justice and before a party is burdened with any amount of tax a fair opportunity has to be afforded to him to dispel the doubts or the information that has been gathered at his back. The Assessing Authority evidently ignored these basic principles although they have been reiterated from time to time by all the courts. I am, therefore, of the opinion that the order of the Assessing Authority passed on 2nd November, 1966, a copy of which is annexure 'A' to the writ petition, deserves to be quashed. For the reasons given above, I accept this writ petition and quash the impugned order of the Assessing Authority dated 2nd November, 1966, a copy of which is annexure 'A' to the writ petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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