TaxTMI 
TaxTMI 
1991 (2) TMI 384
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....l has stated the case and referred to this Court the following question of law: "Whether, on the facts and circumstances of the case, the learned Financial Commissioner was justified in holding that the validity of the notices of demand cannot be challenged because the assessments for the years in respect of which the notices of demand had been issued, had attained finality?" In respect of t....
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....ed on January 1, 1969; in respect of assessment year 1966-67 notice of demand was served on December 19, 1969; in respect of assessment year 1967-68 notice of demand was served on August 17, 1971; in respect of assessment year 1968-69 notice of demand was served on October 11, 1971 and in respect of assessment year 1969-70 notice of demand was served on October 13, 1971. The dealer filed an app....
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....applied. The Financial Commissioner also dismissed the revision petition as in his opinion the notices of demand were not of vital significance and they were clerical formality intimating the amount due for recovery. Thereafter the aforesaid question has been referred to this Court. In our opinion the contentions which had been raised by the dealer were completely unfounded. Once the assessm....
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....ied that the payment had to be made within 31 days of the service of the notice then the date for payment stood determined with the service of the notice of the demand. It was merely an arithmetical calculation as to what would be the last date for payment. In any case the assessments which are made are final unless and until they are varied by the appellate or revisional authorities. Once orders ....