9911796707
TMI Blog2000 (4) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents not to present the cheques for Rs. 2,50,000 each and also to direct refund of Rs. 3,12,563 already encashed against cheque Nos. 601241 and 601245. The petitioner claims to be a registered dealer. They are dealing in life saving cardiology equipment. The petitioner has a branch at Calcutta. There was a surprise inspection by the staff of Regional Vigilance and Enforcement Office on October 22, 1999. On that day, a statement was recorded from the managing partner of the petitioner-firm in which he stated that at the time of inspection there were loose papers and note books showing the business transactions apart from the files and registers. The books of accounts were stated to be with the auditor. The managing partner gave th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stdated cheques bearing dates in November, December, 1999 and January and February, 2000. The Regional Vigilance and Enforcement Officer, Hyderabad City then sent a communication to the assessing authority, viz., first respondent informing him that the petitioner has been doing business without disclosing the turnover and that the dealer is claiming exemption on the ground that the goods were supplied from Calcutta branch. Thereafter, the present writ petition was filed. 2.. There can be no doubt that the second respondent and the Regional Vigilance and Enforcement Officer acted high-handedly and in utter disregard of law by which they are bound. Undisputedly and indisputably, the Andhra Pradesh General Sales Tax Act within the realm of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax on the alleged suppressed turnover then and there. The proper course would have been to send the statements to 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 Jewellers v. Deputy Commercial Tax Officer [1996] 102 STC 506." While directing the return of the post-dated cheques to the petitioners therein, this Court further observed: "At the same time, we shall not be understood to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petent assessing officer to do this part of the job after giving opportunity to the assessee before passing an order in conformity with the provisions of the Andhra Pradesh General Sales Tax Act and the Rules. Otherwise, they will be liable to be dealt with under the Contempt of Courts Act. 4.. We reiterate the directions given and observations made in the passages extracted above. We direct the post-dated cheques to be returned to the petitioner forthwith. We further direct that the amount already realised by way of encashment of cheques shall be adjusted towards the tax if any due, against the final assessment. We direct the first respondent to take up the final assessment proceedings and pass orders expeditiously. 5.. Accordingly the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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