9911796707
TMI Blog2006 (6) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... consumption inasmuch as the petitioner's total turnover is below Rs. 300 crores. What is put in issue is the notice calling upon the dealers to file objection. On a perusal of the same it is seen that for the assessment year 1999-2000, it is proposed to levy a turnover of Rs. 22,15,210 and Rs. 8,03,111 for tax under the provisions of the Tamil Nadu General Sales Tax Act, 1959. That notice is now put in issue in the present writ petition on the ground that as per section 8, the goods which are enumerated in the Third Schedule are not assessable to tax. The levy which the respondent is proposed to make is also goods enumerated under the Third Schedule and as such they are not assessable to tax. The assessing officer has stated the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court at all. The Assistant Collector is entitled to complete the assessment as he thinks fit in exercise of his judgment and according to his understanding of the law and facts. For this purpose, he can call for and examine whatever documents he considers relevant. If the Assistant Collector fails to follow any judgment of the High Court or this court, the assessee had adequate statutory remedies by way of an appeal and revision against the assessment order. The court should not try to control the mode and manner in which 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 fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority could not be accused of or attributed with any pre-conceived ideas or notions about the merits of the claims of the case. Useful reference can also be made on the judgment of the Supreme Court in the case of State of Goa v. Leukoplast (India) Ltd. reported in [1997] 105 STC 318, wherein it is held as follows (at page 319): . . . These were basically questions of fact which should have been agitated before the statutory appellate authority. There was no reason for the assessee to bypass the statutory remedy and approach the court with a writ petition and the High Court ought not to have allowed the assessee to bypass the statutory remedies where the questions could have been properly agitated and ascertained. Since I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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