CHHAYABEN MAHENDRAKUMAR Vs. SALES TAX OFFICER

JUDGEMENT

(1.) By this petition under Article 226 of the Constitution of India, the petitioner has challenged the assessment order dated 21st March, 2001 passed by the respondent under Section 41(4) of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as 'the Act').

(2.) The petitioner's husband namely, late Shri Mahendrakumar Himmatlal Shah was dealing in resale of iron scrap, furnace oil etc. and was also manufacturing soaps. On 12th March, 2001, the respondent issued a notice in the name of M/s. Menka Soap Factory which was served on the petitioner as a legal heir of late Shri Mahendrakumar Himmatlal Shah. In the said notice, the petitioner was asked to produce all books of accounts and necessary evidence with regard to the assessment of M/s. Menka Soap Factory for the assessment years 1992 -93, 1993 -94, 1994 -95 and 1995 -96. The petitioner was also asked to remain present on 20th March, 2001 alongwith the said details failing which it was stated that ex parte assessment order would be passed

(3.) In response to the said notice, the petitioner gave reply on 20th March, 2001 wherein it was specifically stated that the petitioner's husband had expired on 2nd February, 2001. A copy of his death certificate was also produced alongwith the said letter. It was further stated by the petitioner that she was not aware of the business transactions of her husband and that the notice in Form No.36 for the assessment years was not given to the petitioner even as legal heir and as successor of late Shri Mahendrakumar Himmatlal Shah. The petitioner also clearly stated in the said letter that the assessment for the said years is time barred and no assessment can be made now. The petitioner had lastly requested the respondent to consider these submissions before taking any decision in the matter.