KARACHI CYCLE FACTORY Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) BY this reference under Section 44 of the M. P. General Sales Tax Act (hereinafter referred to as the Act), the Board of Revenue has referred the following questions of law for the opinion of this Court:

(2.) THE facts giving rise to this reference as set out in the statement of the case are as follows :

(3.) AT the outset, it may be stated that both the learned counsel for the assessee and the department agreed and, in our opinion rightly, that the questions of law as framed by the learned Board of Revenue do not arise out of the order of the Board and that question No. (1) proposed by the assessee to the Board of Revenue in its application dated 9th March, 1972, is the question of law that arises out of the order of the Board of Revenue. We have therefore reframed the question with the agreement of the learned counsel for the parties. The question reframed by us is as follows : Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the Commissioner had the power and jurisdiction to assess the escaped turnover ?