9911796707
TMI Blog2006 (9) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... list. However, the assessment order has been passed levying tax and penalty without an opportunity as above. Further, the petitioner relied on the clarification issued on November 17, 1999 by the Commissioner of Commercial Taxes, which according to the petitioner has not been followed. Therefore, the order of assessment dated July 4, 2006 is challenged under article 226 of the Constitution of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de. In any event, the petitioner has filed the objections and such objections were considered on merits. Therefore, the grievance of the petitioner that their request to grant time to produce the purchase list has not been considered, is without any basis. With regard to the clarification of the Commissioner, it is submitted by the learned Special Government Pleader that the assessing authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial, it is open to the assessee to challenge the order of assessment by way of an appeal. In this case, a statutory remedy by way of appeal is provided to the Appellate Assistant Commissioner of Commercial Taxes. The petitioner can canvass all the issues including this claim on merits before the appellate authority in accordance with law. In this regard, it will be useful to refer to the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich an assessment should be made. If the Assistant Collector is of the view that enquiries are necessary to be made as to the price at which trucks were sold at the regional sales offices, the court cannot stop him from making such enquiries. 5.. Mr.Sorabjee, appearing on behalf of the respondents, has complained that the assessments are going on endlessly and without due regard to an earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X
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