9911796707
TMI Blog1996 (7) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... a dealer in groundnuts. For the assessment year 1981-82, the Commercial Tax Officer completed the assessment. One of the items of assessment was based on the check of the lorry by the Commercial Tax Officer who found that 739 bags of groundnut seeds were purchased by the petitioner and on that he added an estimated turnover of Rs. 3,15,500 in the assessment. The petitioner, however, denied the purchase of 739 bags of groundnut seeds and its sale. 4.. The assessee objected to the assessment before the Appellate Deputy Commissioner on the ground that no pre-assessment notice was issued as contemplated under rule 12 read with rule 17(3) of the Rules. But the Appellate Deputy Commissioner rejected the contention holding that notice was give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused and it was noticed that the show cause notice dated November 14, 1983 in which all the material gathered by the assessing authority was noted, was served on Sri G.V. Ramanayya, auditor of the appellant-assessee on November 17, 1983. The learned Government Pleader also does not seriously dispute that the service mentioned in the assessment order as well as in the order of the Appellate Deputy Commissioner is service on the auditor. Then the question would arise whether the service on the auditor would be proper service within the meaning of rule 58 of the Rules. Rule 58 of the Rules reads as follows: 58. The service on a dealer of any notice, summons, order or proceedings under the Act or under these rules may be effected in an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n with any proceedings under this Act, may be represented before such authority- (a) by his relative or a person regularly employed by him, if such relative or person is duly authorised by him in writing in this behalf; or (b) by a legal practitioner; or (c) subject to such conditions as may be laid down by the rules in that regard by a chartered accountant within the meaning of the Chartered Accountants Act, 1949 or by a person who was enrolled as a sales tax practitioner by such authority on payment of such fees and possessing such qualifications as may be prescribed if such accountant or sales tax practitioner is duly authorised in writing in this behalf. It must be pointed out here that service of notice on persons as contempla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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