1993 (2) TMI 307

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....f 1993 is the appellant in this writ appeal. The judgment of a learned single Judge dated February 17, 1993* is under challenge in this appeal. The respondent is the Revenue. 2.. We heard counsel. In the original petition, exhibits P2, P4, P7 and P9 were challenged as illegal. There is also a prayer to declare that the Revenue has no authority to proceed to complete the final assessment on the ....

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....t the proceedings taken for effecting final assessments were valid and proper. The petitioner in the original petition has come up in writ appeal. 3.. We heard counsel for the appellant Mr. Jose Joseph. The only plea taken up before us was that a final order should be passed regarding the provisional assessments in compliance with sub-rule (8) or (9) or (10) of rule 21 and in the absence of a f....

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....submit a return before the 10th of every month along with the tax collected for the preceding month thereby making a self-assessment every month. That is the procedure that has been availed of by the assessee in this case. After the year is over the assessee should file an annual return which should be scrutinised and final orders should be passed. That is contemplated in the proviso to sub-rule (....