2003 (6) TMI 462

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioner stated that he is a registered dealer and an assessee on the files of the respondent. For the assessment year 2002-2003, he filed monthly A1 returns for the months of April to August, 2002 and remitted tax to the Government at the rate of 12 per cent in respect of sales of cellular telephone handsets received on stock transfer basis from the petitioner's New Delhi Office, which imp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that assessment year 2002-2003 ended on March 31, 2003. The respondent, instead of finalising the assessment for the year 2002-2003 and without following the procedures prescribed under the Tamil Nadu General Sales Tax Act, 1959, has demanded the difference of tax by the impugned urgent notice, which is without authority of law. Hence, the present original petition to set aside the impugned n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ar 2002-2003 had already completed on March 31, 2003, the proper course for the respondent/assessing authority is to follow the procedures for assessment prescribed under the statute and finalise the assessment in accordance with law and then demand the tax actually due to be paid. In this case, the respondent has not followed the principles of natural justice, but straightaway issued the demand n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X