9911796707
TMI Blog1989 (12) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... 1982 and 1983 (the two Acts will be referred to hereinafter as "the 1941 Act and 1956 Act", respectively). He also challenges the proceedings for recovery of the assessed demands. 2.. Briefly stated, the applicant's case is that he carries on a business of selling minerals under the name and style of M/s. Sri Behari Enterprises and is a registered dealer under both the said Acts. The Commercial Tax Officer arbitrarily rejected the applicant's prayer for adjournment of hearing of assessment cases and made ex parte best judgment assessments for the said periods. Appeals were preferred by the applicant against such assessment orders for the year ending June 30, 1980. Adjournment was prayed on the ground of applicant's illness, but the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the applicant himself. At the time of assessment for the year ending June 30, 1983, apart from the applicant, his Advocate was also present. The Assistant Commissioner could not but dispose of the appeals ex parte, as the applicant failed to avail of any of the opportunities given to him for representing his case. From the conduct of the applicant it is allegedly clear that he wants to evade payment of due tax. Ex parte and best judgment assessments necessarily involve guess-work to a reasonable extent, but it cannot be said that such assessments in the case of the applicant were without any basis. Although the applicant had right of appeal against the assessment orders for 1982 and 1983, he failed to exercise that right. Even though he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est were introduced with effect from October 1, 1983, those would apply to cases where assessment orders were made on or after October 1, 1983, even for periods earlier than that. 6.. As regards the demand of interest for all the three years, Mr. Bose appearing for the applicant submitted that the certificate proceedings in respect thereof are void due to non-compliance of rule 49E(2) of the Bengal Sales Tax Rules, 1941. He submitted further that service of notice in form VII-L under that rule was mandatory. The learned State Representative did not deny that notice in form VII-L under rule 49E(2) was not served for any of the assessments in question relating to interest or that service of such notice was necessary. He, however, submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est Bengal. We do not propose to go into that question, as we will presently see that this case can be effectively decided otherwise. 8.. It is undisputed that appeals were filed against assessments under the 1941 Act and the 1956 Act for the year ending June 30, 1980. The argument on behalf of the applicant was that the appeals could not be pursued because fund could not be arranged for paying admitted amount of tax, etc., which was mandatory under the proviso to section 20(l) of the 1941 Act. He further submitted that the assessment under the Central Act of 1956 was also erroneous as the assessed turnover was Rs. 35,000 while the admitted turnover was a little more than Rs. 50,000. Mr. Bose further argued that the applicant may be given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the present application is allowed without costs on the following terms: The applicant may, if he is so advised, file appeals before the appropriate appellate authority against orders of assessment under 1941 Act and 1956 Act for the years ending June 30, 1982 and 1983 on payment of admitted tax, penalty and interest within eight weeks from this date. The applicant will also be at liberty to make payment of admitted tax, penalty and interest and pray within eight weeks from now to the appropriate appellate authority for restoration of the appeals, which he had filed against orders of assessment under both the Acts for the year ending June 30, 1980. If such appeals are filed and such prayer for restoration is made and the admitted ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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