1988 (8) TMI 407

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....d by respondent No. 3 as contained in annexure 2 by which it has directed the petitioner to produce the entire records in respect of the stock transfers made by it. 2.. Admittedly, assessment for the year 1976-77, on the entire turnover of the petitioner both under the Central Sales Tax Act and the Bihar Finance Act, 1981 (the Finance Act) was completed by respondent No. 3 on February 19, 1983.....

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....t instead of disposing of the matter in terms of the direction of the appellate authority, respondent No. 3 on April 21, 1987, issued a notice to the petitioner which is contained in annexure 2. According to the petitioner, respondent No. 3 was bound to pass final order keeping in view the direction of the appellate authority and it had no jurisdiction to enlarge the scope of the enquiry for passi....

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....ned in annexure 2, the petitioner filed an application as contained in annexure 3, in which, inter alia, it stated that the petitioner had not been informed for what purpose the books of account were required. It was also stated that since the appellate authority did not give any direction to make further enquiry, the books of account cannot be called for. The petitioner was informed by annexure 4....