1991 (6) TMI 245

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.... K.P. RADHAKRISHNA MENON, J.-The questions of law said to arise from the order of the Appellate Tribunal are: "1. Whether, on the facts and in the circumstances, the Sales Tax Appellate Tribunal was justified in law in holding that the information gathered during the shop inspection conducted on June 4, 1973, cannot be relied upon by the assessing authority on the ground that assessee had not e....

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.... authority on June 4, 1973. The materials gathered therefrom provide the basis for the preassessment notice informing the assessee that unless the proposals are explained properly a best judgment assessment will be made. The assessee in his reply has stated that there is nothing on record to show that the materials based on which the proposal was made were collected on inspection. 2.. Elaborati....

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....g for consideration require to be considered. We do agree with the argument of the learned counsel for the Revenue that there is no legal bar in the assessing authority relying upon the materials collected during inspection even if the inspection is regarded as illegal. But the question here is can the materials collected without due compliance with the provisions contained in clause (12) of rule ....