9911796707
TMI Blog2010 (7) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing reliefs: (1) Certiorari quashing the order dated March 20, 2010 (enclosed as annexure 6 to the writ petition) passed by the Additional Commissioner, Commercial Taxes, Meerut Zone, Meerut; (2) Certiorari quashing the notice dated March 20, 2010 (enclosed as annexure 7 to the writ petition) issued by the Deputy Commissioner, Commercial Taxes, Sector 12, Meerut; (3) Mandamus restraining respondent No. 4 in proceeding in any manner pursuant to the order dated March 20, 2010 passed by the Additional Commissioner, Grade I, Commercial Taxes, Meerut Zone, Meerut; (4) Prohibition restraining/prohibiting the Deputy Commissioner, Commercial Taxes, Sector 12, Meerut (respondent No. 4) from proceeding in any manner pursuant to the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akhamba Road, New Delhi. The petitioner has its corporate office at Gurgaon, in the State of Haryana. There are various units situate in different parts of the country. One of the units is situated at Daurala in the State of U.P. This unit is manufacturing Indian-made foreign liquor (IMFL). The petitioner had taken the factory situated at Daurala only. It is the case of the petitioner in the writ petition that earlier there was a company known as Seagram Manufacturing Limited (SML) which was later on renamed as Seagram (P) Limited under section 43A of the Companies Act. Later on, the said company was merged with Seagram India (P) Limited with effect from April, 2003 by an order dated September 3, 2003 passed by the Delhi High Court under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter giving opportunity of hearing, the Additional Commissioner, Grade I, Commissioner Taxes, Meerut Zone, Meerut passed an order dated March 20, 2010 and granted permission to the Deputy Commissioner (Assessment) to initiate the proceeding under section 21 of the Act. In pursuance thereof, the Deputy Commissioner (Assessment) issued the notice under section 21 of the Act on March 20, 2010 under the Central Sales Tax Act, which is being challenged in the present writ petition. The learned counsel for the petitioner submitted that during the course of the assessment proceeding, the petitioner had furnished all form F and complete details relating to the stock transfers and after examination of the form F and the details relating thereto, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax at a rate lower than that at which it is assessable under this Act, or any deductions or exemptions have been wrongly allowed in respect thereof, the assessing authority may, after issuing notice to the dealer and making such inquiry as it may consider necessary assess or reassess the dealer or tax according to law: Provided that the tax shall be charged at the rate at which it would have been charged had the turnover not escaped assessment, or full assessment, as the case may be. . . . Explanation I: Nothing in this sub-section shall be deemed to prevent the assessing authority from making an assessment or full assessment to the best of its judgment. Explanation II: For the purposes of this section and section 22, 'assessing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Commissioner one of the grounds was that form F were not completely filled. On the basis of the said approval, the notice was issued by the Additional Commissioner to the assessee specifically stating therein that some of the columns of the forms were unfilled. The petitioner filed the reply to the show-cause notice. A perusal of the reply reveals that such allegation has not been disputed. Therefore, we are of the view that initiation of the proceedings under section 21 of the Act under the Central Sales Tax Act cannot be said to be without any basis and merely on account of change of opinion. On the aforesaid facts and circumstances, we decline to interfere in the matter under article 226 of the Constitution of India and to quash t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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