1971 (2) TMI 78

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.... Krishna Vilas Hotel, at No. 511, T.H. Road, Washermenpet, Madras. For the assessment year 1965-66 and in connection with the hoteliering business, he submitted a return in Form I-A showing a taxable turnover of Rs. 35,009.95, but on 21st June, 1966, the officers of the Commercial Tax Department inspected the business premises which the petitioner characterises as a raid, and seized and removed th....

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....ccording to the department, in the presence of A. Balakrishnan, the accredited manager of the petitioner. It is against this final order of assessment dated 30th September. 1966, that the petitioner has come up to this court for the issuance of a writ of certiorari to quash the same. It is not in dispute that the petitioner has already filed an appeal under the Madras General Sales Tax Act, to ....

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....titioner is seeking a rule. In the counter-affidavit the department states that the pre-assessment notice was served on 24th September, 1966, that the assessment was completed on 30th September, 1966, as no objections were filed to the proposals made in the earlier notice and that the order of assessment itself disclosed that it was completed in the presence of the representative of the assesse....

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....equires that he should be given an effective opportunity to disprove such service. In this behalf the Appellate Assistant Commissioner is directed to give an opportunity to the petitioner to establish that the pre-assessment notice dated 9th September, 1966, was not served on the petitioner and that the order of assessment is consequently illegal. If the petitioner desires to examine the process-s....