1987 (11) TMI 358

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....is writ petition, two orders passed in reassessment proceedings under section 19(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act") and the orders passed in revision, only modifying and not setting aside in toto the orders of assessment passed by the Sales Tax Officer, have been challenged. The assessment orders were passed with regard to two periods being 27th Novem....

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....urchase and sale of bricks which was found entered in the account books or the loose papers seized from the premises of M/s. Ghanshyamdas Basantlal. It was also stated on his behalf that some money had been obtained from M/s. Ghanshyamdas Basantlal which was a firm of the uncle of the petitioner and that considerable number of bricks were handed over to Ghanshyamdas Basantlal for sale. 4.. The ....

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.... of the facts stated in this behalf in the return. On a perusal of the return, it is apparent that sufficient opportunity was given to the petitioner and it was the petitioner himself who did not avail of the opportunity. 7.. It was then urged by the learned counsel for the petitioner that the petitioner was not made aware of the contents of the affidavit filed on behalf of M/s. Ghanshyamdas Ba....

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....nd consequently, the petitioner was prejudiced. In our opinion, there is no substance even in this submission. Indeed it stands admitted by the petitioner that he was specifically asked about the said account books and loose papers and he denied any connection with them. After this reply made by the petitioner that he had no connection with the said account books or loose papers, there was hardly ....