R.S. Narula, J. - (1.) QUESTIONS relating to the proper interpretation and true scope of entries 16, 18 and 72 of Schedule 'B' to the Punjab General Sales Tax Act (46 of 1948) (hereinafter called the Act) as applicable to the State of Haryana, have been raised in this petition under Article 526 of the Constitution for quashing the orders of the Sales -tax authorities levying sales -tax on the petitioner in respect of the year 1966 -67, for sale of cooked food preparations treating the petitioner as a 'restaurant' and holding that the said cooked food etc. had not been sold at a Dhaba. Delux Dhaba is an eating house on the Railway Road in Ambala Cantt. According to the petitioner, the business belonged in 1967 to the joint Hindu family consisting of Chandu Ram and his three sons, Girdhari Lal, Som Nath and Madan Lal. This petition has been filed through Madan Lal. Though business was being carried on since 1962, it was only on December 30, 1967, that the Sales -tax Inspector recorded the statement of Madan Lal who described himself at that time as the proprietor of the "Deluxe Dhaba". In that statement it was admitted that he had been running the Dhaba for about four or five years and that he had employed five servants on payment of salary of Rs. 150/ - per mensem in addition to tea and food. He stated that he was paying Rs. 114/ - per mensem as rent of the Dhaba and that besides four persons who look food at the Dhaba on monthly basis, he used to have about 50 to 60 daily customers for taking meals and tea at both the times. He added that he was not maintaining any account at that time and undertook to appear before the Excise and Taxation Officer as and when desired by him.
(2.) ON April 4, 1968, notice in prescribed form S.T. XIV (copy Annexure 'B') was issued to the petitioner under sub -section (6) of section 11 of the Act requiring the petitioner to appear before the Excise and Taxation Officer on April 8, 1968, as the Assessing Authority was satisfied on information which had come to his possession that the petitioner had been liable to pay tax under the Act in respect of the period commencing from April 1, 1963, and ending on March 31, 1968, but the petitioner had wilfully failed to apply for registration under section 7 of the Act. In that notice, the petitioner was also called upon to produce or cause to be produced the accounts and documents for the purpose of assessment together with any objections which he may wish to prefer, and also to show cause why in addition to the tax being assessed on him, a penalty not exceeding one and half times the amount should not be imposed on him under section 11(6) of the Act. He was told that in case of his failure to comply with the notice, proceedings would be taken against him ex -parte and "best judgment assessment" would be made. This notice (Annexure 'B') was served on Chandu Ram, Karta of the joint Hindu family, who is admittedly one of the proprietors of the petitioner concern. No one appeared before the Excise and Taxation Officer on April 8, 1968; in pursuance of that notice. A memorandum was then issued to the petitioner to appear on April 22, 1968. On that day, the petitioner appeared and made a statement of which Annexure 'C' to the writ petition is a copy. In that statement he gave the names of his five servants, but alleged that except for the cook to whom he was paying Rs. 50/ - per mensem, the other four servants were getting only Rs. 25/ - per mensem. He gave the seating capacity of his eating house at 53 and admitted that there was a provision for cabins fined with fans and call -bells at his place. He gave the estimate of daily sales at Rs. 50/ - and stated that no accounts were maintained and no cash -memos were issued. He undertook to issue cash memos from the next day and to submit monthly returns to the Salestax Office. He stated that he purchased provisions etc. in retail from the market and did not maintain any account with any shopkeeper.
(3.) AFTER recording the statement of Madan Lal, the Assessing Authority passed an order on April 22, 1968 (Annexure 'D') directing the petitioner to keep regular accounts, to issue cash -memos and to submit monthly returns. In the same order, the Assessing Authority directed the Tax Inspector to make local enquiries about the extent of the petitioner's business and to submit his report early. Ex -parte local enquiries were thereafter made by the Tax Inspector on the abovementioned point. Petitioner's case is that he had before filing this writ petition asked for copies of the inspection note and report from the Tax Inspector by letter, dated May 28, 1970, but the Excise and Taxation Officer declined to furnish the copies in question as those were treated as confidential. Copy of the order of the Excise and Taxation Officer is Annexure 'E' to the petition.;