9911796707
TMI Blog1990 (12) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... at 195/2, Rash Behari Avenue, Calcutta-19. After March 31, 1989, he claims to be the sole proprietor of the business. Learned advocate, appearing for the applicant, has urged three points. The first point is that the seizure is invalid because there was no reason to suspect that the applicant was attempting to evade payment of any tax and no such reason was recorded in writing. Secondly, the learned advocate for the applicant submits that the retention order is void because the reason for retention as stated therein is not clear. The reason is stated to be, "non-compliance on the part of the dealer". Thirdly, he has argued that the respondents are demanding tax without assessment. As regards the third question about demand of any amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the applicant, submits that the first date was fixed on April 20, 1989. But that date was shifted to May 12, 1989 by the Commercial Tax Officer of his own accord. On May 12, 1989 there was appearance, on behalf of the applicant, although a bit late, but allegedly the Commercial Tax Officer did not want to examine the records on that date. But as regards the other nine dates given in the affidavit-in-opposition, there is no explanation. Therefore, the reason given by the Commercial Tax Officer for obtaining sanction for retention cannot be lightly brushed aside. But that cannot be the only reason for non-completion of the assessment or investigation. If the law permits, the taxing authorities are at liberty to enforce attendance. If n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nths and if a lawful retention order is made for the same period. As regards demand of tax without assessment of determination of liability, we shall direct that no such demand shall be made until the assessment is complete. The main application is, thus, disposed of on the following terms: The seizure dated March 15, 1989, is valid. The retention order dated March 15, 1989 is also valid. Items 1 to 6 of the seizure receipt dated March 15, 1989, shall be returned to the applicant by the respondents by February 28, 1991. If the respondents consider it proper and necessary, they may retain the documents contained in item No. 7 of the seizure receipt dated March 15, 1989, by making an appropriate retention order therefor and if they do so, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
