1966 (6) TMI 10

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.... and P5(a) by which the petitioner was assessed to sales tax for the years 1961-62 and 1962-63. By a notice dated 3rd January, 1965, the petitioner was informed by the 1st respondent that the latter proposed to assess him to sales tax in the manner indicated therein. Prior to the said notice itself, the petitioner had in response to a demand of the 1st respondent produced his accounts before the 1....

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....ng day before 29th January, 1965. On receipt of these communications, exhibits P3 series, the petitioner replied by exhibit P4 in which he denied that he was a dealer as defined in the General Sales Tax Act, 1125, and added that his objection to the proposed assessment contained therein was without prejudice to any facts, which he may state in future after perusal of the account books. Thereupon f....

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....neral Sales Tax Act, 1125, by an order recording in writing the reasons for such action. Section 17(2A) is wholly inappropriate to sustain the 1st respondent's action. The withholding of the account books from the petitioner and the denial of an opportunity to the petitioner and to his auditor to go through the accounts themselves as desired, and thereafter to urge objections with reference to the....