JEEWANKHAN MUSABHAI (FIRM) UJJAIN Vs. MADHYA PRADESH STATE
HIGH COURT OF MADHYA PRADESH
Jeewankhan Musabhai (Firm) Ujjain
MADHYA PRADESH STATE
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K.L.PANDEY, J. -
(1.) BY this petition under Articles 226 and 227 of the Constitution, the petitioner calls in question (i) the proceedings initiated by the sales tax authorities for reassessment of tax on sales made by it during the period April, 1959 to October 31, 1959; (ii) the notice dated July 11, 1967 issued therefore and (iii) an order dated September 25, 1967 therein passed repelling the petitioner's objection that the initiation of reassessment proceedings was barred by time.
(2.) THE petitioner has made two other like petitions claiming similar reliefs Miscellaneous Petition No. 93 of 1968 relates to the turnover of sales during the period October 20, 1960 to November 9, 1961. Miscelral1eous Petition No. 94 of 1968 relates to the turnover of sales during the period 1 November, 1959 to October 19, 1960. This order shall dispose of all three petitions.
The material facts are, for the most part, not in dispute and may be shortly stated. In this petition (92 of 1968), the turnover for sales made during the period April, 1959 to October 31, 1959 was assessed to tax on June 9, 1961. Subsequently, a notice under section 19 (1) of the Madhya Pradesh General Saks Tax, 1958, was issued to the petitioner and the turnover for the same period was reassessed to tax on November 14, 1962. Even so fresh proceedings for a second reassessment of the turnover for the same period were restarted, a notice dated July 11, 1967 was served on the petitioner and its objection grounded on the statutory bar of limitation was overruled by the impugned order dated September 25, 1967.
(3.) IN Miscellaneous Petition No. 93 of 1968, the turnover of sales made during the period October 20, 1960 to November 9, 1961 was assessed to tax on February 28, 1963. Thereafter, as in the other case, reassessment proceedings were started, a notice dated July 11, 1967 was served on the petitioner and, by an order dated September 25, 1967, its objection relating to the bar of limitation was repelled.;
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