9911796707
TMI Blog2007 (2) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside the impugned order dated February 17, 2003 and further direct the respondent to examine the returns filed by the petitioner, grant a real and effective opportunity to produce the records to prove the correctness and completeness of the returns filed and thereafter call for the objections and pass appropriate orders in accordance with the provisions of the Tamil Nadu General Sales Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the authorities. But in spite of the reply so given by the petitioner, the best judgment assessment, which is impugned in this writ petition, has been passed. The learned counsel for the petitioner submits that the normal course of following statutory provision would be very onerous as a huge sum has been fastened as liability, not only bogus liability, but also a penalty which is over an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on his judgment in the absence of production of books of account. The reasoning stated for non-production is the labour unrestment, which has not been denied by the respondent. Hence I am of the view, in order to sub-serve the interest of justice, the petitioner may be given one more opportunity for production of account, of course on certain terms. When this was put to the learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed to produce the books of account and thereupon the assessing officer is directed to complete the assessment in accordance with law taking into consideration the return filed with reference to the books of account. (iii) If any one of the conditions is defaulted, the petitioner is not entitled to any of the benefits granted in this order. In that case, it is open to the respondent to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
