1982 (5) TMI 167

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....he Assessing Authority had any power under sub-section (3) of section 14 of the Act, to record statement of the assessee to find out if he is liable to be assessed or not?" Briefly, the facts as given in the reference order are as follows:   The petitioner, Shri Baldev Raj Kabaria, an unregistered dealer, is carrying on the business of sales and purchases of wool and yarn waste. The relevant assessment year is 1963-64 and the period for which the assessment has been made is from 2nd March, 1964, to 31st March, 1964. The Excise and Taxation Officer made a surprise visit to the shop of the petitioner on 17th November, 1964, and found that he was an illiterate person and did not maintain the account books. He recorded his statement ....

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....300. He also imposed a penalty of Rs. 50 upon him under section 11(6) of the Act. The petitioner feeling aggrieved from the order of the Assessing Authority went up in appeal before the Assistant Excise and Taxation Commissioner, who dismissed the same on 1st September, 1967. Thereafter, he filed a revision petition before the Financial Commissioner. It was transferred to the Tribunal for disposal as an appeal by virtue of section 21-B, which was also dismissed on 23rd February, 1968. The petitioner then moved an application under section 22(1) of the Act for reference of the above question to this Court which was declined. Feeling aggrieved he filed a petition under section 22(2)(b) before this Court for directing the Tribunal to ref....