1994 (10) TMI 280

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....the learned single Judge. After hearing learned counsel for the parties and after getting necessary facts from them, we are of the opinion that since the issues involved in both these appeals are identical, although the judgment is not common, the same can be disposed of by this common judgment. For the purpose of disposal of these appeals, we may refer to the facts in L.P.A. No. 463 of 1984. It is unnecessary to set out the facts in detail inasmuch as there is no dispute about most of the facts. The learned single Judge in his judgments has very succinctly set out the facts. The learned single Judge also formulated the questions of law which arose in both the writ petitions. We heard the learned counsel for the parties on the issues rai....

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.... Act. The Assistant Excise and Taxation Commissioner appears to have exercised the power under section 21(1) of the Act. This order was sought to be challenged in a writ petition by the respondent and the learned single Judge vide his judgment and Reported in [1984] 57 STC 308 (P & H). Reported in [1984] 57 STC 314 (P & H). order dated March 15, 1984, set aside the order of the Assistant Excise and Taxation Commissioner and held that the appellant cannot take benefit of section 11(2) of the Act. The learned single Judge has very appropriately formulated the points and held that the Assistant Excise and Taxation Commissioner in exercise of his revisional powers under section 21(1) of the Act, cannot make an order of purchase tax after the....

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.... revisional authority-Commissioner was perfectly justified in levying the purchase tax in exercise of powers under section 21(1) of the Act. In order to appreciate the contentions of Mr. Aggarwal, it would be relevant to set out section 11(2) and 11(5) of the Act. It reads thus: "11(1).................... (2) If the Assessing Authority is not satisfied without requiring the presence of dealer who furnished the returns or production of evidence that the returns furnished in respect of any period are correct and complete, he shall serve on such dealer a notice in the prescribed manner requiring him, on a date and at place specified therein, either to attend in person or to produce or to cause to be produced any evidence on which such....