Judgment

SHAH, J. :- Sant Singh Kanwarjit Singh - hereinafter called the assessee - is registered as a dealer under the Punjab General Sales Tax Act 1948. The assessee filed returns of the turnover of its business for the quarters ending 30th June, 1962 and 30th September, 1962, but without appending thereto the list of sales to registered dealers as required by R. 30 framed under the Act. The Sales-tax Officer proceeded to make "ex parte assessments" for the two quarters.

2. The assessee then moved a petition in the High Court of Punjab for a writ quashing the orders of assessment. A single Judge following the Judgment of the Punjab High Court in Mansa Ram Sushil Kumar v. Assessing Authority, Ludhiana, 1964-15 STC 857 (Punj), quashed the orders of assessment. An appeal by the State of Punjab was summarily dismissed by a Division Bench of the High Court.

3. The scheme of levy and assessment of tax under the Act may be briefly noticed. Every dealer whose gross turnover during the year preceding commencement to the Act exceeded the taxable turnover is liable to pay tax on all sales effected after the quarter after the commencement of the Act. Tax is to be levied on the taxable turnover