Law: Income Tax Act, 1922

Section: 10(1),10(3)

Law: Sales Tax Act, (III of 1951)

Section: 39,28(1)(a),28

Tax not assessed -- Escaped assessment -- Assessee manufacturing abrasive tools which were liable to sales-tax -- Assessee neither filing any sales-tax return nor paying any sales-tax -- Whether provision of Section 28 attracted -- Held yes -- Mere mis-description of section (viz. section 10) in the assessment order -- Whether invalidates the proceedings -- Held no -- Bar of limitation envisaged in sub-section (7) of Section 10, whether attracted -- Held no -- Tax not assessed -- Escaped assessment -- Notice -- Notice in form SST-15 issued by C.B.R. for general guidance -- Form not prescribed under Rule 45 of the sales tax Rules -- Form whether statutory in nature or mandatory in effect so as to invalidate any proceeding if the said form is violated -- Held no -- Period of 35 days mentioned in the form whether can be curtailed without doing violence to statutory provisions of law -- Held yes -- Tax assessed -- Escaped assessment -- Service of notice whether condition precedent -- Held yes -- Sales-tax Officer issued notice in Form SST 24 -- Assessee not prejudiced in any way by issuance of the said notice -- In response assessee filed return claiming exemption on the ground that sales of the goods made by him were exempt from sales-tax -- Assessment completed after hearing the assessee and conducting enquiry -- Provisions of section 28, whether duly complied with -- Held yes -- ORDER The order passed by ABRAR HUSSAIN NAQVI, Judicial Member (Ghulam Murtaza Khan, Accountant Member, concurring).-These are six appeals filed by a private limited company and relate to assessment years 1972-73 to 1977-78. 2. The brief facts of the case are that the assessee is a manufacturer of abrasive tools which were liable to payment of sales-tax. However, the assessee neither filed any return under Section 10(1) nor any sales-tax was paid. Subsequently the Sales-tax Officer after making enquiries completed the assessments for the years under consideration. Assessment years 1972-73 & 1973-74: For these years the Sales-tax Officer issued notices to the assessee under Section 28 on 11-05-1977 to appear before him on 23-5-1977. Another notice was issued on 4-6-1977 for the years…

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