TATA IRON AND STEEL CO LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) In this writ petition, the petitioner has prayed for quashing the notice dated April 21, 1987, issued by respondent No. 3 as contained in annexure 2 by which it has directed the petitioner to produce the entire records in respect of the stock transfers made by it.

(2.) Admittedly, assessment for the year 1976-77, on the entire turnover of the petitioner both under the Central Sales Tax Act and the Bihar Finance Act, 1981 (the Finance Act) was completed by respondent No. 3 on February 19, 1983. The petitioner being aggrieved with part of the assessment order, i.e., with regard to disallowance of rebate claimed by the petitioner and levy of sales tax at the rate of 10 per cent (ten per cent) on sales of declared goods to unregistered dealers, filed an appeal.

(3.) The appellate authority by order dated May 25, 1985, held that the petitioner was entitled to rebate. It corrected some mistakes in calculation and remanded the matter to the assessing authority for passing a fresh order keeping in view the provision of giving rebate. Copy of this appellate order was sent to the petitioner and the assessing authority on June 8, 1985. There is no dispute that the copy of the order was received by the assessing authority on that date.