The judgment of the Court was delivered by

A. P. RAVANI, J. - This is a reference under section 69(1) of the Gujarat Sales Tax Act, 1969 (for short "the Act") at the instance of the Revenue. The opponent is a proprietary concern and is carrying on the business of purchase and sale of utensils of brass, stainless steel, etc., in Ahmedabad city. It is registered as a dealer under the Act. Order of assessment was passed by the Sales Tax Officer in respect of the accounting period of samvat year 2030 on April 16, 1976. However, before the said order was passed, the business premises of the opponent-assessee were searched. On the strength of the books of accounts and other seized materials, reassessment was made. Against this order of reassessment, the opponent-assessee preferred appeal wherein the appellate authority allowed the appeal and remanded the matter to the Sales Tax Officer for fresh proceedings. During the pendency of the proceedings, further material had also come to the notice of the Sales Tax Officer. The Sales Tax Officer ultimately passed assessment order dated January 31, 1978. As per this order, the total amount of tax payable by the opponent-assessee was ass