TMI Blog1995 (12) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... the M.P. General Sales Tax Act, 1958 and is carrying on the business of motor parts. The respondent No. 1 passed an ex parte order on September 30, 1982, under the provisions of section 18(4) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), determining the liability on the gross turnover at Rs. 3,95,000 and the tax along with the penalty at Rs. 44,573 vide annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner could have been adjourned by the assessing authority and revisional authority could have also considered this matter but the revisional authority has not taken into the so-called request made by the petitioner for adjournment by his telegram dated September 29, 1982. 4.. A return has been filed by the respondents and the respondents have pointed out that the assessing authority de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he stock was seized on the request of the Punjab National Bank and therefore, no sale took place during the period 1976-77 and 1977-78. Therefore, the assessing authority could not have taken into consideration the taxable turnover to the tune of Rs. 3,95,000 on the basis of the earlier record. This was a matter which should have been considered by the revisional authority by making proper enquiry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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