9911796707
TMI Blog2009 (10) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... oner and Mr. R. Mahadevan, learned Additional Government Pleader (Taxes) appearing for the respondent. The case of the petitioner is that he is a dealer in edible oil and oil seeds. The petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956 with effect from May 6, 2003. But the registration was cancelled with effect from April 1, 2004, on account of the failure of the petitioner to file returns. Thereafter, the assessment for the year 2003-04 was finalised on June 18, 2007. However, a reassessment notice was issued on August 13, 2007, alleging that from an extract obtained from Meenakshipuram Check-post, Kerala, the petitioner was found to have effected purchases of palmolein to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions. The order dated July 7, 2009 was not only sent by registered post but also affixed on July 17, 2009. According to the respondent, the petitioner made a representation dated July 18, 2009, seeking copies of the extracts, only after the order dated July 7, 2009 was passed. In the affidavit filed by the petitioner in support of the writ petition, there is no whisper about any assessment order passed on November 7, 2007 on best of judgment basis. The only assessment order about which the petitioner claims knowledge, is the one dated July 7, 2009 impugned in the writ petition. But as per the counter-affidavit of the respondent, the respondent issued pre-assessment notices dated June 18, 2007 and August 13, 2007, resulting in a best of j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the same address returned with the endorsement "no such addressee". In the letter dated October 4, 2007, there is also no indication as to whether it was sent in response to the notice dated June 18, 2007 or to the notice dated August 13, 2007. (iv) After the expiry of the period of one month sought for by the petitioner by his letter dated October 4, 2007, the respondent had passed an order of assessment on best of judgment basis dated November 7, 2007. The office copy of this order dated November 7, 2007 bears a seal indicating that it was despatched by RPAD on November 22, 2007. A postal receipt bearing the post office date seal of November 23, 2007 is also pasted to the office copy of the order dated November 7, 2007, confirming th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est of judgment assessment order attained finality, with the petitioner not taking it up. The pre-assessment notices dated June 18, 2007 and August 13, 2007 and the best of judgment assessment order dated November 7, 2007, cannot be said to have been not served on the petitioner, in view of the facts narrated above. From the returned envelops and the endorsements made on them by the Postal Department, it is clear that the communications sent to the very same addresses, as given by the petitioner returned. However, he continued to write letters as and when he liked, from the very same addresses. (ix) Subsequently, the Deputy Commissioner, brought to the notice of the respondent, another purchase of palmolein that was not brought on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated July 18, 2009, questioning the validity of the second notice dated December 31, 2008 and also feigning ignorance of the developments that took place in the meantime. Therefore it is clear from the facts narrated above, as disclosed by the file produced by the respondent that the petitioner did not challenge the first assessment order dated November 7, 2007 and that he had been successfully dodging service of notices and orders. The order dated July 7, 2009 impugned in this writ petition is only a second revision order, after an additional fact was brought to notice by the Deputy Commissioner. In such circumstances, there is no justification for this court to interfere with the order of assessment dated July 7, 2009, especiall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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