9911796707
TMI Blog1990 (4) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner is seeking for a consequential direction to refund the tax and compounding fee collected. On September 6, 1989, the first respondent along with his staff inspected the business premises of the petitioner. He noticed certain excess stocks of gold and gold ornaments and silver and silver articles. He recorded the statement from the petitioner and prepared a stock inventory statement signed by the petitioner. By an order passed on the same day, he also seized certain account books and slips of papers found in the business premises as he suspected the evasion of tax. An estimate of the tax due in respect of the excess stocks noticed by him was made on the same day, according to which, the tax due would come to Rs. 60,000 approximatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey not exceeding three thousand rupees or double the amount of the tax recoverable, whichever is greater, and (b) in other cases a sum of money not exceeding three thousand rupees. (2) Any order passed or proceeding recorded by the prescribed authority under sub-section (1) shall be final and no appeal or application for revision shall lie therefrom." The records disclose that there was no admission of the alleged offence by the petitioner. There was no offer or willingness to compound the offence for a sum of money. There was no order passed or any proceeding recorded relating to composition of the offence. As already stated, only a receipt was issued for a sum of Rs. 40,000 towards compounding fees on the very day of inspection by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay also be noted that the petitioner did not, within a reasonable time from the date of the said payment, protest against the alleged harassment or threat said to have been resorted to by the first respondent It appears that action has already been initiated for the finalisation of the assessment for the year 1989-90 by the competent assessing officer and a notice has also been issued to the petitioner on November 16, 1989, by the Commercial Tax Officer, Suryaraopet, Vijayawada. Under these circumstances, we are not inclined to exercise our discretion under article 226 of the Constitution and give a direction for the refund of the tax merely because at the time of payment of tax, no assessment order was passed or demand raised. Suffice it t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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