JUDGMENT A. K. MATHUR, AG. C.J. - The petitioner by this petition has prayed that the orders, anexures A and E passed by respondent Nos. 1 and 2 may be quashed. 2. The petitioner is a dealer registered under the M.P. General Sales Tax Act, 1958 and is carrying on the business of motor parts. The respondent No. 1 passed an ex parte order on September 30, 1982, under the provisions of section 18(4) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), determining the liability on the gross turnover at Rs. 3,95,000 and the tax along with the penalty at Rs. 44,573 vide annexure A. 3. Aggrieved against this order, a revision petition under section 39(1) of the Act was preferred before the respondent No. 2 challenging the assessment on the ground that no proper opportunity was given to the petitioner for appearance and production of the books of accounts. The entire stock of the petitioner was under seizure by the Punjab National Bank, Bilaspur, since 1976. The order of penalty was issued despite that the shop was sealed by the police in 1976-77 and 1977-78 and therefore, there was no sale whatsoever. It is also pointed out by the petitioner that he could not appear before the assessing authority before September 30, 1982 and sent a telegram on September 29, 1982, from Katni which was received on September 30, 1982, at Bilaspur. It is submitted that the case of the petitioner could have been adjourned by the assesdng authority and revisional authority could have also considered this matter but the revisional authority has not taken into consideration the so-called request made by the petitioner for adjournment by his telegram dated September 29, 1982. 4. A return has been filed by the respondents and the respondents have pointed out that the assessing authority decided the matter on September 30, 1982 and a telegram was sent by the petitioner which was received by the assessing authority on October 1, 1982. It was after the order passed by the assessing authority. Therefore, the assessing authority was justified in assessing the liability of the petitioner ex parte. 5. I have heard the learned counsel and perused the record. It was after the order passed by the assessing authority. Therefore, the assessing authority was justified in assessing the liability of the petitioner ex parte. 5. I have heard the learned counsel and perused the record. Order (annexure E) passed by the revisional authority does not appear to be justified for the simple reason that at the time of the order passed, the telegram might not have been received by assessing authority but the fact is that the petitioner has agitated before the revisional authority that during the assessment year for the period from April 1, 1978 to March 31, 1979, the shop was closed on account of seizure and the stock was seized on the request of the Punjab National Bank and therefore, no sale took place during the period 1976-77 and 1977-78. Therefore, the assessing authority could not have taken into consideration the taxable turnover to the tune of Rs. 3,95,000 on die basis of the earlier record. This was a matter which should have been considered by the revisional authority by making proper enquiry that in fact whether the shop of the petitioner was closed and stock was seized or not, but the revisional authority he not looked into the matter and based its finding on previous year's taxable turnover. This inference drawn by the assessing authority as well as the revisional authority is not justified. The revisional authority should have considered the fact that the shop of the petitioner was closed during the relevant assessment year and goods were seized. There was no sale, therefore, there was no question of tax liability. 6. Hence, in the result, the petition is allowed. The orders dated September 30, 1982 (annexure A) and March 30, 1984 (annexure E) are set aside. The case is remanded back to the assessing authority to examine the matter properly and thereafter dispose of the matter in accordance with law. No order as to cost. Security amount, if any, be refunded. Petition allowed.