9911796707
TMI Blog1998 (8) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... already been heard by this Tribunal but the judgment has not yet been delivered. 3.. The applicant, in the meantime, filed another application, being Case No. RN-167 of 1997, before this Tribunal challenging a notice dated May 15, 1997 issued by respondent No. 4 (Assistant Commissioner, Commercial Taxes, Posta Bazar Charge) under section 20A of the Bengal Finance (Sales Tax) Act, 1941 asking the applicant to show cause why a penalty to the extent of Rs. 2 crore should not be imposed for furnishing incorrect statements of turnover in the returns for the periods four quarters ending March 31, 1995. The application No. RN-167 of 1997 was disposed of by this Tribunal by its judgment dated April 22, 1998 where the notice dated May 15, 1997 issued by the respondent No. 4 was set aside. 4.. Respondent No. 4 by two notices both dated April 24, 1998, directed the applicant to produce the books of accounts and other records for the purpose of assessment for the periods four quarters ending March 31, 1995. In one of such notices the applicant was directed to appear at the Salt Lake Office of the respondent No. 4 on April 29, 1998 and by the other notice he was directed to appear before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the office of the Bureau of Investigation for the purpose of examination of the books of accounts and records for assessment. The respondent No. 4, if necessary, can bring the said seized books of accounts and records from the office of the Bureau of Investigation into his office for examination of the same for the purpose of assessment for the period four quarters ending March 31, 1995. On these grounds the applicant urges that the two notices dated April 24, 1998 issued by the respondent No. 4 be quashed. 7.. Mr. Chakraborty, learned advocate for the applicants, has argued that the seizures made by respondent No. 1 have been challenged in RN-179 of 1997 and the judgment in that case was not yet delivered when the impugned notices dated April 24, 1998 had been issued. According to Mr. Chakraborty, if the Tribunal takes the view that the seizures made by the respondent No. 1 were bad in law and liable to be quashed, the said view of the Tribunal would be of great importance in the matter of assessment of the applicant. This is a contention which we are unable to accept. Even if the Tribunal ultimately were to hold that the seizures were illegal, it would not follow that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a reasonable opportunity of being heard while making the assessment. It is admitted that some books of accounts and records are lying in the custody of the Bureau of Investigation. We do not find any impropriety in the assessing officer directing the dealer to appear at the office of the Bureau of Investigation where such seized books of accounts and other records are lying. The assessing officer has in his letter not directed the dealer to appear before the Assistant Commissioner, Commercial Taxes, Bureau of Investigation. What he has done is to direct the dealer to appear at the office of the Assistant Commissioner, Commercial Taxes, Bureau of Investigation, for examination of his books of accounts and other records by him. It is clear that the assessing officer was directing the dealer to remain present at the office of the Assistant Commissioner, Commercial Taxes, Bureau of Investigation, for the purpose of examination of the books of accounts and other records for the purpose of assessment for four quarters ending March 31, 1995 and such an action and examination by the Assistant Commissioner, Commercial Taxes, Posta Bazar Charge, being the assessing officer of the dealer, can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he party against whom such application is made: Provided that the Tribunal may dispense with the requirement of clause (b) and pass an interim order as an exceptional measure if it is satisfied for reasons to be recorded in writing that it is necessary so to do for preventing any loss being caused to the applicant which may dislocate, disrupt or lead to closure of his business, or which cannot be adequately compensated in money, but if the application referred to in sub-section (1) is not disposed of within a period of six months from the date when the order was made, the interim order shall, if it is not vacated earlier, stand vacated." 11.. It would be clear from the proviso that while no interim order should be made unless the requirements of clause (b) are met, the Tribunal may dispense with such requirement and pass an interim order as an exceptional measure if it is satisfied for reasons to be recorded in writing that it is necessary so to do for preventing any loss being caused to the applicant which may dislocate, disrupt or lead to closure of his business, or which cannot be adequately compensated in money. The proviso implies that such an interim order passed as an ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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