Madhya Pradesh Court December 1970 Judgments
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K.L. Kochar and Company Vs. Sales Tax Officer and anr.
Court: Madhya Pradesh
Decided on: Dec-04-1970
Reported in: 1971MPLJ223; [1971]28STC473(MP)
ORDERS.P. Bhargava, J. 1. The petitioner-firm M/s. K.K. Kochar and Company is a registered dealer under the M.P. General Sales Tax Act, 1958 (hereinafter called the Act). His registration was effective from 29th September, 1962. For the unregistered period, commencing from 1st April, 1961, to 28th September, 1962, the petitioner was assessed to sales tax amounting to Rs. 15,035 and further a penalty of Rs. 5,000 was imposed on him by the Assistant Sales Tax Officer. Feeling aggrieved by that decision, he filed a revision which was decided by the Commissioner of Sales Tax on 30th July, 1969. The learned Commissioner held that as the petitioner had no previous year, the order of assessment against him could not be passed by the Assistant Sales Tax Officer and could be made only by the Sales Tax Officer. In this view, he set aside the order of assessment and penalty. He, however, remanded to the Sales Tax Officer, Gwalior Circle 2, Gwalior, the case of the petitioner for disposal accordin...