Law: Sales Tax Act, (III of 1951)

Section: 10(4),12(1),23(1)(a),28

Sales-tax Act, 1951 -- Sections 10(4), 23(1)(a), 28 -- Ex-parte assessment -- Notice of hearing must be served -- penalty based on improper assessment -- whether void -- JUDGMENT (The Judgment was delivered by Syed Ali Khan, President).----These two appeals concern the sales-tax year 1951-52. The first-named appeal arises out of an order imposing a penalty under section 23(1)(a), whereas the other appeal arises out of the assessment proper. It may here be pointed out that appeal No: 7 of 1956-57 embraces two orders--the assessment order and the order imposing a penalty under section 12(1). Even if he appeal be treated as a combined appeal against both the orders, the assessee should have paid two sets of the Tribunal's fee. This has not been done. The assessee now elects to have his appeal treated as one relating to assessment only. The objection relating to the penalty imposed under section 12(1) had not been pressed. 2. We will take up the assessment appeal first. The assessee filed no return with the result that the Sales-tax Officer completed the assessment under section 10(4) Before making the assessment he issued a notice in form SST. 24 which was served on the assessee on the 12th May, 1955. The assessee was called upon to comply with the requisition on the 7th June, 1955. It would be worthwhile to set out the notice in extenso at this place: "Whereas your attendance is necessary to give evidence. Whereas the following documents (here describe the documents in sufficient detail to permit of their indentification with reasonable certainty) Complete accounts of 1951-52, 1952-53, 1953-54 and 1954-55 are required with reference to an enquiry under the S.T. Act, 1951 (here enter briefly the subject of the enquiry) now pending before me- (Blank) You are hereby summoned to appear to person to produce or cause to be produced to cause to be produced the said documents ,,,,,. before me on the 7th June, 1955 day of June, 1955, at 8 o'clock at _________. Given under my hand and seal this 12th day of May 1955." There was no compliance with the aforesaid notice, and the assessment was made under section 10(4) on the 18th June, 1955. On appeal the assessment was…

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