WOODCRAFTS ENTERPRISES CORPORATION PRIVATE LTD Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS writ petition under articles 226 and 227 of the Constitution of India has been filed by M/s. Woodcraft Enterprises Corporation Private Limited of Kirti Nagar, New Delhi, praying for the issuance of appropriate writs or directions, inter alia, for quashing the notice dated August 5, 1965, issued by the Assistant Sales Tax Officer, respondent No. 2, under sub-section (1) of section 11 of the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi (herein called "the Act"), read with rule 32 of the Rules framed under the Act (herein called "the Rules"), and the assessment order dated May 25, 1968, passed by the Sales Tax Officer, respondent No. 1, which has since merged in the appellate order dated February 14, 1969, and the order in revision dated October 3, 1969. The Sales Tax Officer, Ward No. 23, New Delhi, is respondent No. 1, while Shri A. Kanwar, Assistant Sales Tax Officer, New Delhi, the Commissioner of Sales Tax, Delhi, Union of India, and the Delhi Administration have been made respondents Nos. 2 to 5 respectively.

(2.) THE petitioner-company is a dealer in Delhi, registered under the Act. In the assessment year 1964-65 the petitioner filed returns of its turnover and deposited the advance tax, as required under the Act for the first and third quarters. For the second quarter, its return was not traceable in the sales tax office and was treated as not having been filed; nor was any tax deposited for the said quarter. THE return for the fourth quarter was filed late and the advance tax was not paid in full.