Hegde, J. - (1.) The point of law arising of decision in these appeals is covered by the decision of this Court in Civil Appeal No. 771 of 1966, decided on the 14th Aug.1968 (SC). In view of that decision these appeals have to be allowed.
(2.) In these appeals we are concerned with the scope of Ss. 8 and 10 of the Madhya Bharat Sales Tax Act (Act 30 of 1950) Samvat 2007. The Respondents are registered dealers under that Act as well as under the Central Sales Tax Act. The liability of one of the assessees is under the Central Sales Tax Act whereas the liability of the remaining two assessees is under the Madhya Bharat Sales Tax Act. But in either case the governing provisions are Ss. 8 and 10 of the Madhya Bharat Sales Tax Act. In the case of Respondent in C. A. No. 1774/67, we are concerned with the assessment year 1955-56. He had not submitted the required return but assessment proceedings against him were commenced on 13-8-1956, i.e. within five months from the end of the assessment year. In the case of others, they had filed the required returns within time though assessments were not made for several years. The question for consideration before the High Court was whether in view of the fact that there was delay of more than three years in making the assessment, the proceedings started were barred under S. 10 of Madhya Bharat Sales Tax Act.
(3.) As mentioned earlier, all the assessees with whom we are concerned in these cases have either submitted their returns within the time prescribed or assessment proceedings against them had been commenced within time though no order of assessment was made. When the authorities under the Act issued Notices to the assessees to produce their accounts books for the purpose of their assessment, they moved the High Court to quash the Notices issued to them. The High Court accepted their Writ Petitions and quashed the impugned Notices;