9911796707
TMI Blog2013 (3) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... er. It is not proper for the second respondent and his officers to demand the payment of tax, by the petitioner without issuing a prior notice and without passing an assessment order, after giving an opportunity to the petitioner to file its objections, if any. As such, this Court finds it appropriate to direct the respondents to return the cheque, dated 7.9.2012, bearing cheque No.406492, to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erified the records maintained by the petitioner in the course of its business dealings in river sand and jelly. During the said inspection the second respondent and his officers had estimated the alleged sales turnover of the petitioner, for the assessment years 2009-2010, 2010-2011 and 2011-2012, and had estimated the tax to be paid by the petitioner at Rs.2,93,179/-. 3. It has been further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the cheque bearing No.406492, dated 7.9.2012, taken from the petitioner, ought to be returned to the petitioner, forthwith. 5. Per contra, the learned counsel appearing on behalf of the respondents had submitted that the cheque issued by the petitioner, dated 7.9.2012, bearing cheque No.406492, drawn on Tamilnad Mercantile Bank, Vellore, had been dishonoured, on its presentation. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents to return the cheque, dated 7.9.2012, bearing cheque No.406492, to the petitioner, within a period of fifteen days from the date of receipt of a copy of this order. However, it is made clear that it would be open to the respondents to demand the payment of tax, payable by the petitioner, if any, by following the procedures established by law. The writ petition is ordered accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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