1986 (10) TMI 309

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....y the Sales Tax Tribunal, Ghaziabad. For the assessment year 1971-72 original assessment order was passed by the assessing authority on 25th March, 1976. Immediately on the next day a notice dated 26th March, 1976, under section 21 of the U.P. Sales Tax Act (hereinafter referred to as the Act) was issued to the assessee. The assessee challenged the validity of this notice right up to the Tribunal.....

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....s Tax Officer on the date of the issue of the notice. After recording the aforesaid finding of fact, the Tribunal, on the basis of two decisions of this Court in General Electric Company of India Ltd. v. Sales Tax Officer, Kanpur [1974] 33 STC 108 and M.L. Shukla & Co. v. Sales Tax Officer, Kanpur 1981 UPTC 396 which took the view that the proceedings under section 21 of the Act cannot be initiate....