9911796707
TMI Blog2005 (8) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Central Sales Tax Act as well as Assam General Sales Tax Act on the transactions relating to the sale of hides and skins. The assessments in question were completed under section 17(6) of the Assam General Sales Tax Act, 1993 read with section 9(2) of the Central Sales Tax Act, 1956 and section 17(5) of the Assam General Sales Tax Act, respectively. Mr. Mahmud, learned counsel for the petitioner, in support of the challenge made has submitted that the assessments in question were ex parte assessments and no notice on the petitioner-assessee to file his returns was received by him. Learned counsel for the petitioner has also denied the transactions for which the petitioner has been made liable and on that basis has contended that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Additional Advocate-General, has also placed before the court the records in original to contend that three notices dated December 13, 1996, June 27, 1997 and August 5, 1996 were sent to the petitioner-assessee requiring him to file return(s). The petitioner received the notice dated December 13, 1996 and according to the respondents, he had evaded service of the two other notices sent to him. Even after receipt of the notice dated December 13, 1996 the petitioner did not submit any return and in these circumstances, the authority had no option but to proceed to complete the assessments under the relevant provisions of the Act. The rival contentions advanced on behalf of the parties had received the due consideration of the court. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was admitted as far back as in the year 1999 and had remained pending for a period of 6 years, the court had considered it proper to adjudicate the matter on merit instead of relegating the petitioner-assessee to the appellate forum at this belated stage. The argument advanced on behalf of the petitioner that he had filed an application for review of the order of assessment by means of the representation enclosed as annexure 6 to the writ petition and that no orders on such prayer for review has been passed, which entitles him to a direction from the court for passing of necessary orders on the prayer for review, cannot find acceptance of the court inasmuch as the aforesaid contention advanced at the hearing runs contrary to the tenor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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