TMI Blog1986 (7) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the assessment years 1st April, 1967 to 31st March, 1972. Aggrieved by the orders of assessment and penalty passed against the assessee, the assessee preferred revision petitions. In the revision petition filed against the order of assessment in respect of the assessment year 1st April, 1968, to 31st March, 1969, the Deputy Commissioner, by his order annexure 17 dated 16th May, 1980, affirmed the amount of tax assessed by the assessing authority but reduced the amount of penalty. In the revision petitions preferred against the orders of assessment and penalty passed in respect of the assessment years 1969-70, 1970-71 and 1971-72, the Deputy Commissioner, by his order annexure 18 dated 21st July, 1980, observed that though a number of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment orders in question. It was contended that the petitioner was not a dealer but was merely a works contractor and was not liable to pay any tax under the Act. It was also contended that while imposing tax, the assessing authority had not taken into consideration the relevant notifications issued in that behalf. 4.. In the return submitted on behalf of the respondents, it was contended that the petitioner collected material from quarries and supplied it to railway and other departments for construction of buildings and roads and was, therefore, a dealer under the Act. It was further contended that the orders of assessment passed against the petitioner and the amount of tax and penalty levied were according to law and that no case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. The fact that on earlier occasions, repeated adjournments were granted to the petitioner, as observed by the Additional Commissioner, was not denied. Under the circumstances, no case, in our opinion, has been made out on behalf of the petitioner to set aside the impugned orders. 6.. As regards grievance of the petitioner that in imposing tax under the Act, the assessing authorities had ignored the relevant notifications, prescribing the rates, we asked the learned counsel to point out the relevant allegations made in the petition in that behalf so that from its reply in the return, we could ascertain as to whether imposition of tax was according to law. The learned counsel for the petitioner frankly conceded that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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