1995 (7) TMI 403

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....eral Sales Tax Act, 1959 (hereinafter referred to as "the Act").   2.. In the impugned notice dated December 20, 1993, the respondent has referred to in great detail the nature of the business of the appellant, the inspections conducted, the earlier final assessment made for the assessment year 1992-93 on August 24, 1993 and the proposal to revise the assessment order for the year 1992-93, utilising the contents of the inspection report, as in his view the result of the inspection should necessarily be considered. Thereupon, the various details relating to the contents of the report received have been disclosed in the notice and while prima facie coming to the conclusion that the dealers have wilfully suppressed the purchase turnove....

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....this Court can substitute its view at that stage. The learned Judge also repelled the only contention raised before him that the entire proposal to revise the assessment for the year in question is based on mere presumptions and conjectures, without any clinching evidence, and therefore, the impugned notice was bad in law. Before us, at the time of hearing, taking a different and rather even a contradictory stand the counsel for the appellant placed reliance upon a ruling in Madurai Metal Industries v. Union of India [1991] WLR 59. The learned counsel invited our attention to the notice and the contentions urged before the Division Bench of this Court as found disclosed in paragraph 3 and the conclusions in paragraph 9 to contend that the i....