1992 (3) TMI 341

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....asthan Sales Tax Act, 1954 (hereinafter referred as "the Act") but if complete returns have not been filed and the petitioners have not been assessed under section 10(1)(b) of the Act, i.e., by making a best judgment assessment for the escaped turnover then it will be treated to be a case of escaped assessment and therefore, section 12 of the Act will be applicable and when section 12 is applicable, there is a period of limitation prescribed and, i.e., 8 years and therefore, according to him, the show cause notice to appear as regards proposed assessment for the years 196667 to 1970-71 have become time-barred. The show cause notice regards the assessment years 1971-72 to 1975-76, which were pending on April 7, 1979 when section 10B was intr....

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....d the rival submissions made at the bar. This writ petition was admitted way back on July 22, 1981 and today the writ petition has been finally argued before me and therefore, at this stage, the petitioner cannot be thrown out of the court on this technical plea that he should have first approached the assessing authority. In this respect I place a reliance on a decision of the Supreme Court rendered in L. Hirday Narain v. Income-tax Officer, reported in [1970] 78 ITR 26; AIR 1971 (SC) 33 wherein their Lordships of the Supreme Court have observed that the petitioner who has filed a writ petition without availing the statutory remedy and that writ petition was entertained by the High Court and High Court gave it hearing on merits, the petiti....