1982 (4) TMI 269

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....filed quarterly returns for the first three quarters of the assessment year 1956-57, started filing monthly returns and did so till the end of the assessment year 1957-58. For the year 1956-57, it showed a gross turnover of Rs. 16,41,997-4-3. Deductions were claimed regarding sales made to registered dealers for an amount of Rs. 11,06,842-14-3. The gross turnover of the petitioner for the year 1957-58 was Rs. 19,74,483.17. Deductions were claimed regarding the sales in favour of registered dealers to the tune of Rs. 8,97,301.83. The Assessing Authority issued notices in form S.T. XIV on 27th August, 1958, in respect of both the assessment years which were served on the petitioner on 4th September, 1958. At the request of the petitioner, ....

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....him on 29th February, 1968. The petitioner then filed an application under section 22(2) of the Act before this Court to the effect that the Financial Commissioner be directed to refer the questions of law to the High Court. This application was accepted and the High Court directed the Financial Commissioner to refer the following question of law to it for opinion: "Whether, on the facts and in the circumstances of the case, the order of assessment dated 24th July, 1961, was not an order under section 11(4) of the Punjab General Sales Tax Act?" This Court, vide its order dated 16th January, 1975 (Avtar Singh Ranjit Singh v. State of Punjab [1975] 35 STC 406), held that a plain reading of sub-sections (3) and (4) of section 11 shows th....