1993 (10) TMI 327

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..... issue a demand couched in the form of notice requiring an assessee to pay a fairly large amount of money allegedly towards sales tax, which may be due, if, according to him, the correct rate of tax was applied to the turnover of the dealer, who is the petitioner before us? It is surprising that the Commercial Tax Officer would not look into the law which has conferred power on him and which reg .....

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..... e to pay the tax within a period of three days from the date of receipt of the notice, without preceding that by the process for assessment or reassessment of tax due. In the present case, admittedly, there has been no attempt made to assess or reassess the tax due or to apply correct rate of tax to the turnover which is taxable after due compliance with the provisions of the Andhra Pradesh Genera .....

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..... 1, 1993 is illegal and violative of the rules of natural justice. It can only be set aside. Had the Commercial Tax Officer adverted to and advised himself of the procedure which is sanctioned by law, he could have passed an order of assessment or reassessment as the case may be after hearing the assessee. The assessee in such circumstances could file an appeal, if he is aggrieved by the resulting .....

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