https://www.taxtmi.com/caselaws?id=160141 The Court declared the on-the-spot collection of tax without assessment as illegal, emphasizing the need for proper assessment procedures before demanding payment. It found the actions of the officials collecting tax on the spot to be high-handed and contrary to the law, directing them to cease such practices. The Court warned against the use of post-dated cheques under pressure and instructed the return of such cheques to the petitioner. Non-compliance with legal procedures was cautioned against, with a reminder of potential Contempt of Court consequences. The Court ordered the expeditious final assessment proceedings and adjustment of any realized amounts against the final tax assessment, disposing of the writ petition without costs. en-us Tue, 11 Apr 2000 00:00:00 +0530 Tue, 10 Dec 2013 16:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160141 The Court declared the on-the-spot collection of tax without assessment as illegal, emphasizing the need for proper assessment procedures before demanding payment. It found the actions of the officials collecting tax on the spot to be high-handed and contrary to the law, directing them to cease such practices. The Court warned against the use of post-dated cheques under pressure and instructed the return of such cheques to the petitioner. Non-compliance with legal procedures was cautioned against, with a reminder of potential Contempt of Court consequences. The Court ordered the expeditious final assessment proceedings and adjustment of any realized amounts against the final tax assessment, disposing of the writ petition without costs. Case-Laws VAT and Sales Tax Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160141