1987 (10) TMI 359

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....An ex parte order of assessment for the period between 1st April, 1973 and 31st March, 1978 under the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act") was passed by the Assistant Sales Tax Officer, Satna, on 16th October, 1978, on the ground that the petitioner was carrying on business of kirana and foodgrains. A revision was preferred by the petitioner against that order be....

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....r of assessment on 28th February, 1981 for the period from 1st April, 1978 to 31st March, 1979. A revision was filed by the petitioner against this order before the Deputy Commissioner of Sales Tax, which was dismissed by order dated 30th July, 1981. It is these orders which are sought to be quashed in the present writ petition. 3.. It has been urged by the learned counsel for the petitioner th....

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....inding is perverse in the sense that it is based on no evidence. Material on which reliance has been placed for recording the aforesaid finding has been mentioned in the impugned orders. 5.. In regard to the order dated 16th November, 1981 which was passed by the Assistant Sales Tax Officer for the period from 1st April, 1973 to 31st March, 1978 consequent upon the order of remand passed by the....

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....ashed on the basis of the additional material. One such additional material constitutes an order passed by the Assistant Sales Tax Officer on 30th October, 1983 in regard to the period from 1st April, 1979 to 31st March, 1980, which is a period subsequent to the period for which the impugned orders of assessment had been passed. Perusal of this order indicates that reliance was placed on a report ....