TaxTMI 
TaxTMI 
1974 (9) TMI 99
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....under article 226 of the Constitution challenges the validity of recovery proceedings launched by the sales tax authorities to recover from the petitioner a sum of Rs. 57,910.11 plus penal interest plus process fee charges. The writ petition gives a split up of the amount sought to be recovered for the assessment years as follows: For the assessment year 1967-68 ... Rs. 35,950.01 " " " " 1968-69....
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....1.65 in regard to the assessment under the Central Sales Tax Act because of the enhancement made by the revisional order dated 29th September, 1973. The same situation obtains with regard to the liability of Rs. 11,888.45 which also accrued as a result of the enhancement made by the revisional order of the same date. In each of these cases the revisional order restored the assessment made by the S....
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....unt demanded. Since no such notice was served upon the assessee it could not be said that he was in default. Unless such a notice of demand was served and the prescribed period mentioned in it has elapsed the assessing authorities have no jurisdiction to initiate proceedings for recovery of the enhanced amount. The proceeding for recovery of penal interest appears to be premature. Under sub-secti....