HANS DAL MILL Vs. SALES TAX COMMISSIONER

JUDGEMENT

(1.) THIS is an application under Section 44 (4) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as the 1958 Act) by a dealer dealing in the business of whole pulses and broken pulses. In this application, the assessee wanted three questions of law to be referred to this Court but at the time of arguments, he restricted his submissions to seek a reference with regard to the questions mentioned at S. No. (B) and (C ). The English rendering of the questions of law has been given in the petition and these are reproduced below :

(2.) THE brief facts for the purpose of this reference may be noted.

(3.) AN ex parte order of assessment was made on 12th of September, 1989. The total amount of purchases which were found exigible to entry tax were found to be to the tune of Rs. 8,80,000/ -. On this, entry tax, at the rate of 1% was levied. This was done under Section 13 of the Entry Tax Act read with Section 17 (3) of the 1958 Act. A penalty of Rs. 1,760/- was also imposed. The total demand raised was to the extent of Rs. 10,560/ -. This best judgment assessment order which was ex parte in nature was passed on 12th of September 1979.