TMI Blog1976 (11) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, be disposed of by a common judgment. It is sufficient if I refer to the facts in C.W.P. No. 1530 of 1976. The petitioner, M/s. True Lines (India) Industries, was assessed to sales tax by the Assessing Authority, Ludhiana, by an order dated 29th January, 1973. On 22nd January, 1976, the Deputy Excise and Taxation Commissioner, District Ludhiana, issued a notice purporting to be under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner was, in fact, not trying to revise the order of assessment passed by the Assessing Authority but was trying to reopen the assessment on the basis of fresh information received by him subsequent to the order of assessment. It was urged that he was not competent to do so as the power to reopen the assessment on the basis of fresh information was vested under section 11-A of the Act in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst bill No. CP/34 dated 24th March, 1972, and bill No. S-18 dated 4th July, 1974. The variation in the signatures passed unnoticed by the Assessing Authority and this made it necessary for the revising authority to examine the propriety of the order of the Assessing Authority and to make further enquiry as to the other alleged sales made by the petitioner. On further enquiry it was revealed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority. It was, however, made clear that if in respect of the turnover which was the subject-matter of the proceeding before the Assessing Authority, any enquiry was to be made or evidence had to be examined, the revising authority was at perfect liberty to do so, to make such further enquiry or to take such further evidence as it considered fit to determine the legality or propriety of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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