9911796707
TMI Blog2002 (2) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... ice dated August 6, 2001 (annexure 3) issued by the second respondent, i.e., Commercial Taxes Officer, Rajsamand, under sections 29, 58, 61 and 65 of the Rajasthan Sales Tax Act, 1994. 2.. A test check of records for the period from 1994-95 to December, 2000 of the Central Excise Department, Rajasthan, revealed that the manufacturing assessees have evaded payment of Central excise duty either by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per section 30 of the Act, is an assessment in which for any reason, the levy of tax has been escaped wholly or in part; or wherein tax has been wholly or in part unassessed or underassessed in any way or under any circumstances. In such cases, where the Commissioner or a Deputy Commissioner (Administration) has reason to believe that an escapement has occurred, he may either direct the assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Jaipur, it has become apparent that the petitioner has been guilty of evasion of Central excise duty. There is prima facie material to show that petitioner has derived the profit from the unaccounted sale of marble and tiles. In view of these facts, the impugned show cause notice was given to the petitioner. The petitioner was required to explain the shortage of stock, which is te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition as annexures 1 and 2. In both the cases, a reply to the show cause notice was filed. It is only after the reply to the show cause notice is filed that the department is required to prove the evasion of tax. Prima facie, there is evidence for evasion of tax in huge sum. This Court will not be exercising its extra-ordinary jurisdiction under article 226 of the Constitution of India to help t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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