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TMI Blog2020 (5) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the aforesaid Rule was to bring finality to the assessment proceedings which had remained incomplete as on 01.05.2007. The respondents ought to have passed a deemed assessment order and thereafter, initiated fresh proceedings under the provisions of the newly inserted Pondicherry VAT Act, 2007 read with Pondicherry General Sales Tax (Assessment) Rules, 2007. Instead, they delayed in passing deemed assessment order in terms of the aforesaid Rules - there are no merits in the impugned order. The impugned notice is quashed and the respondent is directed to pass appropriate assessment orders in terms of the Pondicherry General Sales Tax (Assessment) Rules, 2007 - Petition allowed - decided in favor of petitioner. - W.P.No.32333 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed persons namely ELGI Electric Industries were also issued with deemed assessment order by the respondent vide order dated 12.08.2010 which reads as under:- COMMERCIAL TAXES DEPARTMENT ASSESSMENT ORDER Proceedings of the Dy.Commercial Tax Officer-I Station : Puducherry Present : Thiru.R.M.Vaithianathan Date : 12.08.2010 1.Assessment Number and Year: 105135/2004-05 2.Name of the Assessee(s) : ELGI ELECTRIC INDUSTRIES LTD., 3.Nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.00 2 Motor 266162.00 8.00 21293.00 Total 31687017.00 335502.00 Tax due : ₹ 335502.00 Tax paid : ₹ 335502.00 Difference : Rs. Nil sd/- DY. COMMERCIAL TAX OFFICER-I PUDUCHERRY To The Dealer. 4. Learned counsel for the petitioner submits that impugned notice dated 25.08.2016 calling for the informat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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