9911796707
TMI Blog1996 (8) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexed as Annexure F to the writ application and also for other incidental reliefs. The notices which have been challenged in this writ application have been annexed at pages 41 to 45 of the writ application. It appears from a reading of the said demand notices that the authorities have computed a net amount payable as cess by the writ petitioners for the years 4/1975 to 12/1979 a sum of Rs. 13,533.15p. and in respect of years 1/1980 to 12/1982 a sum of Rs. 14,227.20p., in respect of years 1/1983 to 3/1990 a sum of Rs. 78,234.05 p., in respect of years 4/1990 to 3/1993 a sum of Rs. 54,348.35p. and in respect of years 4/1993 to 3/1995 a sum of Rs. 40,210/-. From a reading of the aforesaid demand notices which are challenged in this writ ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to in Rule 4 within the period specified therein or furnishes a return when the Committee has reason to believe is incorrect defective, the Assessing Officer may, after giving the manufacturer an opportunity of being heard assess the amount of cess on the basis of figures obtained from the Central Excise Department or on the basis of the average of the cess levied during the previous two quarters immediately proceeding the quarters for which the assessment is being made." 2. Since it appears from the demand notices amend in the writ petition that the writ petitioner has not submitted the return in accordance with Rule 4 of the Cess Rules and in view of the admitted position that the computation of the amount for payment of cess was ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the writ petitioner in accordance with Rule 4 of the Cess Rules. Therefore it was open to the Assessing Officer to rely on the balance sheet produced by the writ petitioner before him. As noted hereinabove it appears from the demand notices that the Assessing Officer proceeded on the basis that the writ petitioner had failed to submit Return in accordance with Rule 4 of the said Rules. That being the position I am unable to agree with Ms. Chowdhury that the writ petitioners have complied with Rule 4 or the Cess Rules and therefore it was open to the Assessing Officer to determine and/or assess the amount of case to be paid by the writ petitioners in terms of Rule 4 of the said Rules. 4. Mr. Guha appearing on behalf of the Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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