1971 (1) TMI 102

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....e with which the petitioner paid Rs. 1,158.81 as sales tax. A notice was issued to him in form S.T. XIV on 15th April, 1966, requiring him to appear before the Assessing Authority on 11th May, 1966. On that date, the petitioner showed his inability to produce the account books on the ground that they had been taken away by the District Excise and Taxation Officer, who had raided his premises on 11th August, 1965, along with the Assistant Excise and Taxation Officer and Sub-Inspector of the Excise and Taxation Office, etc. On the basis of that raid, a criminal case had been filed in the Court of the Chief Judicial Magistrate, Amritsar, on 13th August, 1965. The petitioner, therefore, applied for adjournment which was refused. The Assessing A....

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.... also his business activities have been in other important districts like Ludhiana and Jullundur, etc. I have gathered to the best of my knowledge that his daily average sales ranged during the year of assessment from Rs. 2,000.00 to Rs. 2,500.00. Taking this factor into consideration, the monthly out-turn of this party can quite reasonably be worked out to Rs. 60,000. Accordingly I determine the taxable turnover for the year of assessment at Rs. 7,20,000 of which assessment is computed as below:   Turnover taxable Rs. 3,60,000 Tax Rs. 25,200 at 7 per cent. i.e. from 1st April, 1963, to 28th September, 1963. Turnover taxable Rs. 3,60,000 Tax Rs. 21,600 at 6 per cent. i.e. from 29th September, 1963, to 31st March, 1964. Total tax ....