1993 (10) TMI 327

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....he only question which arises in this writ petition is: Whether, the Commercial Tax Officer is entitled to issue a demand couched in the form of notice requiring an assessee to pay a fairly large amount of money allegedly towards sales tax, which may be due, if, according to him, the correct rate of tax was applied to the turnover of the dealer, who is the petitioner before us? It is surpris....

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....neral Sales Tax Act to have conferred an unregulated power on the Commercial Tax Officer to demand the assessee to pay the tax within a period of three days from the date of receipt of the notice, without preceding that by the process for assessment or reassessment of tax due. In the present case, admittedly, there has been no attempt made to assess or reassess the tax due or to apply correct rate....

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.... by the Commercial Tax Officer. We are therefore constrained to hold that the impugned notice dated September 21, 1993 is illegal and violative of the rules of natural justice. It can only be set aside. Had the Commercial Tax Officer adverted to and advised himself of the procedure which is sanctioned by law, he could have passed an order of assessment or reassessment as the case may be after h....