9911796707
TMI Blog1997 (12) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... DDI, AG. C.J.-In these writ petitions, the action of the officials of the Vigilance 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 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued for several months and in some cases provisional assessment orders were 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing officer and to request him to initiate necessary steps for making 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 Jew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date fixed by the concerned assessing officer, it is open to the assessing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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