9911796707
TMI Blog1990 (5) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... the business of selling and supplying electrical goods. For the year ending 30th June, 1987, the petitioner was assessed by the Superintendent of Taxes by his order of assessment dated 20th March, 1989, summarily under section 9(4) of the Act. The summary assessment was made on the ground of failure of the petitioner to appear on the date fixed for hearing without any valid reason. Against the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dates, the petitioner failed to appear on either of the dates and, as such, the Superintendent of Taxes was justified in making the best judgment assessment and that there was no ground for cancellation of the same. Being aggrieved by the aforesaid orders passed by the Superintendent of Taxes and the Commissioner of Taxes, the petitioner has approached this Court by filing the present writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petition for adjournment on 23rd February, 1989, a day before the date fixed for hearing, is not disputed. Apparently, this application had not been considered by the Superintendent of Taxes before making the summary assessment under section 9(4) of the Act. In our opinion, when an application for adjournment was filed by the dealer, it was incumbent on the part of the assessing authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firm. But in the instant case it has been made in the name of the partner which is not in accordance with law. We find force in the submission of the learned counsel. However, we do not propose to examine and decide the same in view of our aforesaid order setting aside the summary assessment. The authorities concerned in their own interest will do well to look into this aspect and act in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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