9911796707
TMI Blog1993 (7) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commercial Tax Officer, Vijayawada. The said business premises was inspected on December 27, 1991. While the inspection was in progress the second petitioner went to the business premises of the dealer and was there for some time. During the course of inspection certain material was discovered and on the basis of the said material the first petitioner made provisional assessment for the year 1991-92 through his proceedings dated March 21, 1992, enhancing the taxable turnover by Rs. 15,75,675. The tax effect on the enhanced turnover is Rs. 1,66,885. The Appellate Deputy Commissioner, Guntur, through his proceedings dated May 15, 1992, rejected the petition of the dealer for stay of collection of the enhanced tax. The final assessment sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him or the discharge of functions entrusted to him under the said Act. As the petitioners are admittedly employees in Commercial Tax Department and as the complaint is filed without sanction either under section 37 of the Act or under section 197, Code of Criminal Procedure they contend that the complaint is not tenable and should be quashed. The point that arises for consideration is whether the sanction as envisaged under section 37 of the Act is necessary in this case. It is an undisputed fact that under section 28 of the Act the petitioners are competent to enter into the premises and inspect the same. The offence in question is said to have been committed during the course of inspection. The respondent is an employee of M/s. Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment shall be liable in respect of any such act in any civil or criminal proceedings if the act was done in good faith in the course of the execution of duties imposed on him or the discharge of functions entrusted to him by or under this Act." This provision is made with the object that the officers are not unnecessarily harassed for the acts done by them in pursuance of their duties as such public servants. In the instant case the inspection was done for more than ten hours continuously and during that inspection lot of material was discovered which rendered them liable for enhanced tax. The assessments were revised for the years 1990-91 and 1991-92 in pursuance of the material discovered. This complaint was filed in April, 1992, after ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
