1997 (4) TMI 425

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th him), for the appellant.   M.G. Ramachandran, A. Dipankar and B.B. Singh, Advocates, for the respondent.   --------------------------------------------------   ORDER   This is a case under the Bihar Sales Tax Act, 1959. The period of assessment involved is 1964-65 and 1965-66. Mr. Nariman, appearing on behalf of the appellant, has taken the point that notices in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the prescribed authority may, subject to such rules as may be made by the State Government under this Act, and ; (a) within eight years of the expiry of such period, where the said authority has reasons to believe that the dealer has concealed, omitted or failed to disclose fully the particulars of such turnover or has furnished incorrect particulars of such turnover and thereby returned figur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s furnished full particulars in form XXVIII-B which were within the knowledge of the taxing authority. 3.. The second contention is that in any event, there is no provision of law which obliges the assessee to furnish particulars of sales made outside the State. The Sales Tax Officer under the Bihar Act is concerned with only what is assessable to tax in Bihar. It appears that not only proceedi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e turnover of the assessee. If that be so, reopening could be done under sub-clause (b) of section 18(1) within a period of six years from the end of the accounting period. No material has been brought out in the order of the High Court to show that the Sales Tax Officer was unaware of the contents of form XXVIII-B submitted by the assessee. As far as the requirement of full disclosure of turnover....