9911796707
TMI Blog2024 (8) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficiently stated and do not require reiteration. The petitioner contends M/s. Three 1st Enterprises and Trishul Bar and Restaurant are different entities. The Tax Officers could not have made a sudden visit. The objection is also raised about the authority of the Tax Officers to make a sudden visit. Several contentions are urged regarding the identity of the petitioner and that of the Trishul Bar and Restaurant. It is a disputed question of fact. In general, the disputed question of fact is not investigated in a proceeding under Article 226 of the Constitution of India. As far as the endorsement issued by the Commercial Tax Officer, seeking the production of books of accounts, the petitioner has an alternative efficacious statutory remed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and Restaurant as per the assignment of the Joint Commissioner of Commercial Taxes (Enforcement) Hubballi. The petitioner explained that the business place does not belong to Trishul Bar and Restaurant but belongs to M/s.Three 1st Enterprises. To ascertain the true position, the petitioner demanded a copy of the assignment. However, the officers neither showed the assignment nor furnished a copy of the same, and on the contrary, they threatened the petitioner with criminal prosecution and demanded the books of accounts. Hence, the petitioner furnished the purchase bills, sales register, and sales bills voluntarily which were rightly available on the table in an open space on the business premises. Aggrieved by the action on the part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st Enterprises and Trishul Bar and Restaurant are different entities. The Tax Officers could not have made a sudden visit. The objection is also raised about the authority of the Tax Officers to make a sudden visit. Several contentions are urged regarding the identity of the petitioner and that of the Trishul Bar and Restaurant. It is a disputed question of fact. In general, the disputed question of fact is not investigated in a proceeding under Article 226 of the Constitution of India. As far as the endorsement issued by the Commercial Tax Officer, seeking the production of books of accounts, the petitioner has an alternative efficacious statutory remedy before the jurisdictional Joint Commissioner of Appeals by filing an appeal as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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