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1990 Supreme(Raj) 800

G.S.SINGHVI
Shikha Foot – Appellant
Versus
Commissioner, Sales Tax of Rajasthan – Respondent


JUDGMENT

1. - A short question, which arises for consideration in this writ petition is as to whether this Court should exercise its extraordinary jurisdiction under Article 226 of the Constitution of India for quashing the notice of demand issued under the provisions of the Rajasthan Salex-tax Act and the Rules framed thereunder, the order of assessment passed by the competent authority and the order passed by the Additional Commissioner on the stay application during the pendency of the appeal filed by the assessee against the order of assessment ?

2. The petitioner is a company registered under the Companies Act, 1956 having its registered Office at Delhi and factory at Bhiwadi. The petitioner is engaged in manufacturing of foot-wear in its factory at Bhiwadi. It also claims that it is registered as Small Scale Industry. According to the petitioner, it has been submitting its sales-tax returns regularly. A raid was conducted at the premises of the factory of the petitioner by the Anti Evasion Branch of the Sales-tax Department on 17.12.1988. Records and books of the petitioner company were seized. The same were subsequently, released in January, 1989. A notice dated 25.4.1989 was




























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