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TMI Blog2015 (10) TMI 2598X X X X Extracts X X X X X X X X Extracts X X X X ..... ct tax at the time of the inspection, without verification of the monthly returns, before the completion of the assessment - the issue is squarely covered by the facts of the present case, the case is applicable to the present case. The respondents are directed to return the cheques. However the respondents are open to pass appropriate assessment orders - appeal allowed - decided in favor of appellant. - W. P. (MD) No. 18852 of 2015 and M.P.(MD) No. 1 of 2015 - - - Dated:- 15-10-2015 - Mr. R. Subbiah, J. For Petitioner : Mr.A.Chandrasekaran For Respondent : Mr.R.Karthikeyan Additional Government Advocate ORDER The writ petition has been filed for issuance of Writ of Certiorarified Mandamus, calling for the records c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly occupied out of the total capacity of 90 rooms. After verifying the registers and invoices, the second and third respondents left the premises by informing that they would come back for further inspection during the course of the day. Accordingly, they returned during the evening on the very same day and after completing the enquiry, they informed that the petitioner has to pay a sum of ₹ 8,81,305/- being the escaped assessment for the year 2014-2015 and 2015-2016 and further calculating that all the 90 rooms in the lodge would be fully occupied for 100 days per year and also levying the room rates as per their own whims and fancies and further coerced the partner of the petitioner to pay the escaped assessment by cheque immediatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia, praying for a writ of mandamus, directing the first respondent to refund an amount of ₹ 5,35,386/-, forcibly collected from the petitioner, vide cheque Nos.493793, 493794 and 493795, dated October 19, 2011. The learned counsel appearing on behalf of the respondents had not refuted the averments made on behalf of the petitioner. In view of the above, the first respondent is directed toreturn the cheques, bearing Nos.493793, 493794 and 493795, dated October 19, 2011, to the petitioner, within a period of ten days from the date of receipt of a copy of this order, as the respondents and their officials do not have any power or authority to collect the cheques at the time of the inspection of the premises of an assessee. However ..... X X X X Extracts X X X X X X X X Extracts X X X X
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