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TMI Blog1982 (2) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order is annexure A to the petition. A notice under section 11-A of the Punjab General Sales Tax Act (hereinafter called the Act) required the petitioner to appear before him on 30th November, 1970, on the ground that the Assessing Authority was in possession of definite information which has given the reasons to believe that the turnover of the petitioner has been under-assessed. It is this notice which is challenged by the petitioner-firm. Reliance is placed on an authority of this Court reported in OM Prakash Rajinder Kumar v. Excise and Taxation Commissioner, Punjab (printed at page 200 infra) 1973 RLR 275, wherein it is held as under: "If the revisional authority really intends to rely upon some additional information, then i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents and also nobody has appeared on their behalf. Appendix [The judgment of M.R. SHARMA, J., of the Punjab and Haryana High Court in Om Prakash Rajinder Kumar v. Excise and Taxation Commissioner, Punjab, Patiala (Civil Writ No. 2390 of 1972 delivered on 25th January, 1973) is printed below: ] OM PRAKASH RAJINDER KUMAR v. EXCISE AND TAXATION COMMISSIONER SHARMA, J.-The petitioner-firm is carrying on the business of selling ghee and is registered as a dealer under the Punjab General Sales Tax Act (hereinafter called the Act) as also under the Central Sales Tax Act. The petitioner-firm filed quarterly returns for the year 1964-65 as required by section 10 of the Act. These returns were accepted by the Assessing Authority who vide its o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eyond a period of five years, then also his clients would be within their rights to raise the plea of limitation before the revisional authority. I see sufficient force in the submissions made by the learned counsel. The notice served upon the petitioner-firm is a cryptic one. If the revisional authority really intends to rely upon some additional information, then it was bound to disclose it to the petitioner before taking any action against him. An opportunity to show cause against an action is not empty formality. It postulates that a person against whom action has to be taken should be made aware of the grounds on which action is being taken against him in advance so that he may prepare his case before presenting it to the authority con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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