9911796707
TMI Blog1957 (4) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ri K.B. Roy, the then Commercial Tax Officer, Sealdah Charge. The taxable turnover was computed at Rs. 1,61,713-0-0. After the assessment was made, it was detected by the Assistant Commissioner by making cross-reference to other dealers with whom the petitioner had dealings, that there was a suppression of certain purchases and sales and that the books and documents kept were not true. On or about the 7th December, 1949, the Assistant Commissioner, Central Section, issued a notice in Form IX stating that there was an escape of assessment and that the petitioner was under- assessed and it was proposed to enhance his taxable turnover to Rs. 4,28,559. The petitioner contested the enhancement and after hearing him, on the 28th December, 1949, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the Assistant Commissioner had not the power to revise an assessment. He accordingly set aside the order and directed the Assistant Commissioner, Calcutta Circle, to proceed to take up the matter of revision. He further stated that if the Assistant Commissioner so desired, the petitioner should be given an opportunity of being heard. The Assistant Commissioner, Calcutta North Circle, appears to have decided to give the petitioner every possible opportunity of being heard. To start with, he issued a fresh notice in Form IX, and on the returnable date nobody appeared. Then on the 18th August, 1954, a letter was received from the petitioner stating that all his own books etc. had been, by an order of the High Court, sent down to the Alipore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. It was stated in the notice that if the dealer failed to turn up on the appointed date, the order would be passed ex parte. On the 25th September, 1954, no one turned up. It is now stated that the petitioner did not receive this notice. I shall return to this subject presently. An order was however passed fixing the taxable turnover at Rs. 4,28,556. Intimation of this was given on the 3rd November, 1954, followed by a notice of assessment in Form VII. On the 12th November, 1954, the petitioner wrote a letter asking for a review. Under the Act, either there is an appeal or revision but in either case the mode in which it could be effected has been prescribed. (See rules 76 to 80). Naturally, the authorities did not take any notice of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same as assessment. In other words, the original assessment, if revised, vanishes and is replaced by a new assessment, that is to say, the revised assessment. I therefore fail to see why it should be distinguished from an assessment. In my opinion, it would be absurd to grant an appeal against an assessment, but not against a revised assessment. In any event, even if there is not an appeal, there is certainly a revision. It is either an assessment or an order, and I do not see why section 20(3) should not apply. It is significant that the petitioner himself at one stage made an application under section 20(3) in revision to the Commissioner. So far as the letter of review is concerned, even Mr. Pal has not said that any effect should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the commencement of the Amendment Act. In my opinion, there is no question of the Amendment Act being retrospective. It enables a revision of assessment, and that can be made for a period, which also has been laid down, and which is not necessarily prospective. The next point is the point relating to a violation of the rules of natural justice. From a perusal of the dates I have given above, there is, in my opinion, no violation of the rules of natural justice. The authorities have no duty cast upon them to send notices to any address other than the registered address. In fact, in law there is no duty to send any notices of adjournment at all. These proceedings are either judicial or quasi-judicial proceedings. There is no legal liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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