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TMI Blog1986 (8) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... all his sales tax returns up to the quarter ending on 30th September, 1985, and had also paid all the sales tax dues. The petitioner submits that the sales tax returns for the quarter ending on 31st December, 1985, were due on 30th January, 1986, but the petitioner could not submit these returns. The return for the quarter from January to March, 1986, could be filed by the petitioner up to 30th April, 1986. It is further submitted that so far as the payment of the tax is concerned it is payable monthly as per notification dated 3rd June, 1970, within 21 days after the close of the third month of each quarter from the year of accounts. The petitioner submits that so far as the month of January, 1986, is concerned the tax was payable up to 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h and Bikaner, and he also demanded a cheque for the amount of tax which according to him is payable on the said deliveries. The petitioner gave a cheque for a sum of Rs. 14,166. He also submitted replies to the notices. Thereafter, the respondents issued a provisional assessment under section 7-B on 12th March, 1986, and issued a demand notice exhibits 3 and 4 respectively. The provisional assessment order was passed on 12th March, 1986, ex parte. Thereafter, the petitioner submitted an application under section 10-C of the Rajasthan Sales Tax Act for setting aside the ex parte provisional assessment passed on 12th March, 1986. The same is still pending consideration before the Assistant Commercial Taxation Officer. But respondent No. 2 at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent, has invited my attention to sections 7-B and 11-A of the Rajasthan Sales Tax Act. Section 7-B requires that where the assessing authority has reason to believe that a dealer has evaded or avoided tax a notice can be issued to the dealer to show cause why a provisional assessment is not made against him. Mr. Purohit pointed out that in exhibit 1 notice, reason has not been disclosed that under what circumstances the assessing authority has exercised the jurisdiction. He submits that the assessing authority acquires the jurisdiction to exercise this discretion in two circumstances, namely, (i) where the dealer has evaded payment of tax and (ii) the tax is being avoided. In the present case, it appears that the petitioner evaded paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontained in section 7-B and the other as contained in section 10. Under section 10 a regular assessment takes place after the return is filed, while under section 7-B the assessing authority issues notice wherever it finds evasion and avoidance of tax. Wherever the action is taken up under section 7-B then the amount of tax has to be paid by the dealer forthwith and if the same is not paid then resort to section 11-A can be taken. Wherever the regular assessment has taken place under section 10 then for the recovery of the balance sum the steps can be taken under section 11. Where period is not prescribed it shall be paid within thirty days from the date of notice. Thus, two different modes for two different occasions have been provided and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ublic wrongs are so inextricably mixed up and the prevention of public injury and the vindication of public justice require it that recourse may be had to article 226 of the Constitution. But then the Court must have good and sufficient reason to by-pass the alternative remedy provided by statute. Surely matters involving the revenue where statutory remedies are available are not such matters. The Supreme Court can take judicial notice of the fact that the vast majority of the petitions under article 226 of the Constitution are filed solely for the purpose of obtaining interim orders and thereafter prolong the proceedings by one device or the other. The practice needs to be strongly discouraged." Thus, I think that the present writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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