9911796707
TMI Blog2006 (11) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... d the taxable turnover in a sum of Rs. 1,69,15,233 as against the reported turnover in a sum of Rs. 26,04,154 by disallowing the claim of exemption relating to resale turnover in a sum of Rs. 1,39,56,929 on the ground that the details for the purchase of relevant goods and the reason for claiming exemption were not filed. The precise contention of the petitioner is that the statute requires that prior to framing the assessment, a pre-assessment notice has to be issued calling upon the petitioner to file objections, if any, to the proposal. Such procedure has not been followed in this case. In paragraph 3 of the affidavit filed in support of the writ petition, the petitioner states that the respondent has not issued any pre-assessment not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be proof for the purpose of this sub-rule. (b) If such dealer or his manager or agent or the legal practitioner appointed to represent him or his authorised representative is not found, by giving or tendering it to any adult member of his family; (c) If the address of such dealer is known to the assessing authority, by sending it to him by registered post; or (d) If none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence; (2)... The pre-assessment notice dated May 24, 2006 is available at page 63 of the assessment file. At page 64, there is a seal of the petitioner concern reflecting the name of the petitioner New Version affixed over a sig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are also dismissed. After dictating the order, the learned counsel for the petitioner submits that the affidavit has been prepared based on the instructions given by the proprietor of the petitioner-concern and requests that time may be granted to file an appeal, as the liability fastened is very huge by imposing any condition. Ofcourse, a statutory appeal remedy is available, for which, every person is entitled to recourse. Having regard to the reasons stated above, I am of the view that the petitioner can be given liberty to agitate the matter by way of filing an appeal. But, at the same time, having regard to the averments contained in the affidavit, the ground, on which, the writ petition has been filed, which is now found to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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