9911796707
TMI Blog2014 (4) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... he can raise all the contentions before the authority. Show cause notice is within the jurisdiction of the authority - in accordance with Section 21 (1) (a) of the Act of 2002, the authority has a power to initiate re-assessment proceedings, if an assessee is under assessed - the authority initiated the proceedings of re-assessment because the petitioner was under assessed. No case is made out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the M.P. Commercial Tax Department. A show cause notice was issued to the petitioner on 9.12.2011 (Annexure P/1) and the petitioner was directed to show cause that why the additional entry tax of ₹ 45,82,645/- be not imposed against the petitioner. It is mentioned in the show cause notice that an entry tax @ 1% has been levied against the petitioner, however, the tax, which should be im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment/reassessment of tax under certain circumstances. The relevant provision is as under :- 21. Assessment/reassessment of tax in certain circumstances - (1) Where an assessment or re-assessment of a dealer has been made under this Act or the Act repealed by this Act and for any reason any sale or purchase of goods liable to tax under this Act or the Act repealed by this Act during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts. Contention of the learned counsel for the petitioner is that the leaf spring assembling was classified under the category of declared goods as iron and steel and on the basis of the change of opinion, the product could not be classified as parts of motor vehicles. In our opinion, at this stage, it would not be just and proper to decide the contention raised by the learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no case is made out for quashment of show cause notice and re-assessment proceedings. Consequently, both the writ petitions are disposed of with the directions that the petitioner shall reply to the show cause notice within a period of two weeks and thereafter the authority shall pass appropriate order in accordance with law after considering the grounds that may be raised by the petitioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
