TMI Blog1989 (1) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... the U.P. Sales Tax Act (hereinafter referred to as "the Act") were initiated and a best judgment assessment was framed. On appeal one of the points that was accepted by the first appellate authority was that there had not been valid initiation of proceedings under section 21 of the Act. Therefore, he allowed the appeal filed by the assessee. Aggrieved, the Commissioner of Sales Tax filed a second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itiation of proceedings under section 21 of the Act: "Dhara 21 ki notice bhegi jay kyonki Dhara 3-KaKaKaKa ke antargat tatha kutch anya janch karni awashyak hai. Dinank 11-1-1979 ke liye asthagit." Learned counsel for the assessee contends that for the purposes of fishing and roving enquiries no proceeding under section 21 of the Act could be initiated as is clear from the extract of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been any escapement of turnover. The view taken by the Sales Tax Tribunal under the impugned order to the contrary that mere mention of launching an enquiry by the assessing authority in the order sheet would, to our mind, not invalidate the initiation of proceedings under section 21 of the Act, is wholly incorrect in law. To my mind, from a reading of the said extract, it is amply clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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