1989 (1) TMI 338

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....st, 1987, passed by the Sales Tax Tribunal. For the assessment year 1975-76, proceedings under section 21 of the U.P. Sales Tax Act (hereinafter referred to as "the Act") were initiated and a best judgment assessment was framed. On appeal one of the points that was accepted by the first appellate authority was that there had not been valid initiation of proceedings under section 21 of the Act. The....

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....low have relied upon the following order passed by the Sales Tax Officer in the order sheet with regard to initiation of proceedings under section 21 of the Act: "Dhara 21 ki notice bhegi jay kyonki Dhara 3-KaKaKaKa ke antargat tatha kutch anya janch karni awashyak hai. Dinank 11-1-1979 ke liye asthagit."   Learned counsel for the assessee contends that for the purposes of fishing and r....

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.... also shows that till the date of issue of the notice he had not arrived at a conclusion that even prima facie there had been any escapement of turnover. The view taken by the Sales Tax Tribunal under the impugned order to the contrary that mere mention of launching an enquiry by the assessing authority in the order sheet would, to our mind, not invalidate the initiation of proceedings under secti....