9911796707
TMI Blog2005 (4) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner on June 5, 2003 and seized certain documents. He issued a notice dated April 17, 2004 under section 29 of the KST Act for compounding the offences in terms of the said notice. The Joint Commissioner of Commercial Taxes (Intelligence), South Zone (respondent No. 3), permitted the fourth respondent to make provisional assessment as per section 28(6) of the KST Act on August 2, 2004. Thereafter, the fourth respondent has passed the orders under section 28(6) of the Act on August 21, 2004 as per annexures G and H, respectively. Sri G. Rabhinathan, learned counsel appearing for the petitioner, submits that by Act No. 26 of 2004, section 28(6) of the KST Act has been amended, with effect from August 1, 2004 to the effect that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended, that the officer empowered to pass provisional assessment under section 28(6) of the Act shall not be below the rank of the assessing officer of the dealer for the relevant assessment year. It follows that the Joint Commissioner or the Commissioner shall not permit an officer below the rank of the assessing authority of the dealer to make provisional assessment in exercise of the power vested in them under the first proviso to section 28(6) of the Act. The reasons assigned by the fourth respondent for making the provisional assessments are that the petitioner has admitted lower rate of tax in their monthly returns for the assessment years 2002-2003 and 2003-2004. It is not in dispute that the assessing officer of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x assessed as above and send a copy of the provisional assessment order to the assessing authority of the dealer for the purpose mentioned in section 28(7) of the Act. This is the change brought about by the amendment Act insofar as making provisional assessment and recovery of taxes pursuant to the said assessment by the intelligence authority. However, in this case, the competent intelligence authority cannot be permitted to make the provisional assessment at this belated stage. It is open for the intelligence authority to send a report along with such documents as necessary whereupon the assessing authority shall complete the assessment or reassessment, as the case may be, in accordance with law. In the light of the above discussio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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