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TMI Blog1997 (12) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... ilance and Enforcement Department or the officers of Intelligence Wing of the Commercial Tax Department in inspecting the business premises of the petitioners and collecting post-dated cheques towards tax, which according to the respondents, ought to have been paid by the petitioners along with the monthly returns is under challenge. 2.. It is the contention of the petitioners that without makin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also passed. It is, therefore, contended by the learned Government Pleader that direction need not be issued for return of the cheques. If the version of the respondents that the petitioners gave the cheques voluntarily in order to wriggle out of the possible consequences of suppression of turnover inspires confidence, we would have seriously considered whether to interfere in these matters under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the provisional or final assessments as the case may be, or to take such other steps as are open to the assessing authority to safeguard the interests of revenue pending such assessments. But, this procedure has been given a go-bye despite the deprecation of such practices by a Division Bench of this Court in Annam Jewellers v. Deputy Commercial Tax Officer [1996] 102 STC 506. 3.. At the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing officer to make ex parte assessments and raise the demands. It is also open to the respondents to initiate proceedings for levy of penalties if the circumstances of the case justify. Wherever the demands are raised, the petitioners will pay tax demanded subject to right of appeal available to them. With these directions/observations, the writ petitions are disposed of. Writ petition dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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