2011 (1) TMI 1277 - HC - VAT and Sales Tax

Summary

Issues involved: Submission of returns for assessment years 2006-07 to 2010-11, issuance of pre-assessment notices, objections filing, passing appropriate orders, return of cheques, setting aside of attachment notice.

Submission of returns for assessment years 2006-07 to 2009-10: The petitioner was directed to submit the returns for the assessment years 2006-07, 2007-08, 2008-09, and 2009-10 within 10 days from the date of receipt of the order if not filed already. Subsequently, the respondents were to issue pre-assessment notices for these years, allowing the petitioner to file objections, and then pass appropriate orders as per law.

Submission of return for assessment year 2010-11: The petitioner was also directed to file the return for the assessment year 2010-11. Following this submission, the respondents were authorized to pass necessary assessment orders for the year 2010-11 in accordance with legal procedures.

Return of cheques and setting aside of attachment notice: Cheques with specific numbers and dates were to be returned to the petitioner, and an attachment notice issued by the second respondent on a particular date was set aside. The writ petition was ordered accordingly, with no costs incurred, and connected miscellaneous petitions were closed.