TMI Blog1980 (5) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... t of one order whereby eight writ petitions were dismissed. It is sufficient to refer to the facts in L.P.A. No. 3 of 1977 arising out of Writ Petition No. 1530 of 19761. The appellant, M/s. True Lines (India) Industries, was assessed to sales tax by the Assessing Authority, Ludhiana, by order dated 29th January, 1973. On 22nd January, 1976, the Deputy Excise and Taxation Commissioner, Ludhiana, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id notice by a writ petition on the ground that the Deputy Excise and Taxation Commissioner was not in fact trying to revise the order of assessment of 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, therefore, urged that he was not competent to do so as the power to reopen the, assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ambhu Lal Nanji appended on "C form and declaration in special form". Enquiry started on that basis revealed that many of the dealers to whom the party had made the alleged sales in lakhs of rupees either did not exist or their registration certificates stood cancelled long before the date of the sale or they denied the purchases. On the basis of all these averments, the learned single Judge, af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the Full Bench judgment, we do not find any merit in these appeals. According to the judgment of the Full Bench, it has been rightly observed by the learned single Judge that such further inquiry or evidence must be germane to the turnover already on the record and not to the turnover which is sought to be brought in for the first time as a result of some information obtained from somewhere. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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