1976 (11) TMI 183

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.... petitions (Nos. 1530, 1531, 1580, 1581, 1590, 1591, 2283 and 2284 of 1976) raise a common question.   They may, therefore, be disposed of by a common judgment. It is sufficient if I refer to the facts in C.W.P. No. 1530 of 1976. The petitioner, M/s. True Lines (India) Industries, was assessed to sales tax by the Assessing Authority, Ludhiana, by an order dated 29th January, 1973. On 22nd ....

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....were denied and seven other firms." The petitioner questions this notice on the ground that the Deputy Excise and Taxation Commissioner was, in fact, not trying to revise the order of assessment passed by the Assessing Authority but was trying to reopen the assessment on the basis of fresh information received by him subsequent to the order of assessment. It was urged that he was not competent ....

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....ity, it was found that there was variation in the signatures of the same person Shambhu Lal Nanji in the declarations issued against bill No. CP/34 dated 24th March, 1972, and bill No. S-18 dated 4th July, 1974. The variation in the signatures passed unnoticed by the Assessing Authority and this made it necessary for the revising authority to examine the propriety of the order of the Assessing Aut....

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....said, was the function of the Assessing Authority under section 11-A of the Act and could not be exercised by the revising authority. It was, however, made clear that if in respect of the turnover which was the subject-matter of the proceeding before the Assessing Authority, any enquiry was to be made or evidence had to be examined, the revising authority was at perfect liberty to do so, to make s....