1983 (1) TMI 220

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....Patiala, issued to the petitioner-firm. (A copy of this notice is annexure P-3 appended to the petition). Briefly stated the facts of the case are that the petitioner-firm is a manufacturer of edible oils and is running a factory at Ahmedgarh for this purpose. The petitioner-firm manufactures rice bran oil. He sells it to registered dealers having their place of business in other States or Union Territories on the basis of form C in the course of inter-State trade or commerce. The Governor of Punjab issued a notification dated 11th January, 1979, (annexure P-1) in exercise of powers conferred on him by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (for short "the Central Act"), directing that the tax payable by any deal....

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....e petitioner-firm. The petitioner-firm was directed to appear before the Excise and Taxation Officer on 4th February, 1982, and produced a receipt in proof of payment of the tax. Mr. H.S. Sahni, the learned counsel for the petitioner-firm, has argued: (i) that the petitioner-firm is aggrieved by paragraph 3 of the show cause notice, annexure P-3, dated 23rd December, 1981. The Excise and Taxation Officer has completed the assessment of the petitioner-firm without summoning him or hearing it. The order is in flagrant violation of the provisions of section 11(2) of the Punjab General Sales Tax Act, 1948 (for short "the Punjab Act"). There is merit in this contention. Though on the face of it annexure P-3 purports to be a show cause noti....