Law: Sales Tax Act, (III of 1951)

Section: 28

Sales Tax Act (III of 1951)---Ss. 28 & 30 - Re-assessment - Original assessment made by two Sales Tax Officers at stations L and J for two quarters each-Notice under S. 28 issued by third Sales Tax Officer on assumption that income had "wholly escaped assessent"-Held, ab inito void. JUDGMENT MUHAMMAD FAZLE GHANI, J. -The original assessment in this case was made in two parts by the Sales Tax Officer, B Ward, Lyallpur, for the first two quarters ending 30th September 1954, on the 1st November 1954, and for the last two quarters ending 31st March 1955 by the Sales Tax Officer, Jhang, on 28th February 1957. On 5th January 1959, the Sales Tax Officer, Ward, Lyallpur, issued notice under section 28 of the Sales Tax Act to the assessee stating that he had reasons to believe that the taxable sales for the assessment year ending 31st March 1955, had "wholly escaped assessment". Consequent to the notice, the assessee appeared and intimated to the Sales Tax Officer that the said assessment had already been made and the sales tax had also been paid. Since no evidence was produced by the assessee a reference was made to the Sales Tax Officer, Jhang, who informed the Sales Tax Officer, Lyallpur, that the assessment for that year had not been made on the assessee firm. Acting on the information supplied by the Sales Tax Officer, Jhang, and after making further enquiry, the Sales Tax Officer, Lyallpur, completed toe assessment on 31st March 1959, determining the total liability of the assessee on the sales calculated at Rs. 20,80,000. On appeal, before the Appellate Assistant Commissioner, the assessee produced the attested copies of the original assessment order and the Appellate Assistant Commissioner was satisfied that the assessment in respect of the relevant charge years had already been completed. He, however, observed that some sales had escaped assessment and accordingly he held that action under section 28 of the Sales Tax Act was called for in respect of sales which had escaped assessment but no such action was necessary in respect of the total sales, the assessment was set aside and ordered to be made afresh in accordance with law. On second appeal, before the…

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