2006 (10) TMI 408

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..... tion is filed with a prayer as follows: ". . . to issue writ of mandamus or any other appropriate writ or order or direction declaring the action of the respondent in passing order provisionally for the period from April, 2004 to June, 2004 by proceedings dated September 7, 2006 in G.I. No. 23159/04-05 as arbitrary, contrary to law and without even considering the objections of the petitione .....

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..... ld be liable to pay Rs. 2,17,415. The petitioner replied on November 8, 2004. The respondent after receipt of the said reply, kept quiet for almost two years and passed provisional assessment order dated September 7, 2006. Apart from anything else, the assessment orders state that the petitioner did not file any objection to the show cause notice dated September 3, 2004. The petitioner asserted .....

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..... turnover and pay the tax on the basis of such return or periodical returns, in such manner as may be prescribed; (2) . . ." From the language of the said section, it is clear that such power is given by the Legislature to assess the tax in advance during the year but not for making provisional assessment two years after completion of the year. In our opinion the present impugned order is no .....

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