TaxTMI 
TaxTMI 
2010 (3) TMI 864
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.... The judgment of the court was delivered by DR. MUKANDAKAM SHARMA J.-The issue that falls for consideration in the present appeal is whether the show-cause notice issued by the respondent is illegal and defective as the same did not provide for a time period of 15 days as prescribed in the statute and also because it did not disclose materials leading to the satisfaction of the concerned authorities justifying the issuance of such a show-cause notice. The appellant-company was carrying on the business of manufacturing various types of papers at its paper mill situated at Village Raninagar Chakdah, District Nadia, Kolkata. In the course of its carrying on business it filed necessary returns as required under the Bengal Financ....
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....esaid notices issued by the respondent proposing to reopen the deemed assessment for the four periods. The West Bengal Taxation Tribunal heard all the four cases analogously and by judgment dated July 27, 2001, dismissed the same. Being aggrieved and dissatisfied by the aforesaid judgment and order passed by the Tribunal, the appellant preferred a writ petition in the High Court of Calcutta which was entertained. However, the High Court of Calcutta dismissed the writ petition by the impugned judgment and order dated July 19, 2002 which is under challenge in this appeal. Counsel appearing for the appellant submitted before us that the aforesaid show-cause notice is illegal and without jurisdiction as a time period of 15 days which is r....
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....at the aforesaid show-cause notice cannot be said to be invalid because of paucity of time granted to the appellant. We have considered the aforesaid submissions of the counsel appearing for the parties in the light of the records placed before us. Section 11E(2) in terms of which the aforesaid show-cause notice is issued reads as follows: "11E. (2) Where the Commissioner is satisfied on information or otherwise that a registered dealer- (a) has concealed any sales or particulars thereof, or (b) has furnished incorrect statement of his turnover or incorrect particulars of his sales in the return submitted under section 10 or otherwise, relating to an assessment made under sub-section (1) which has resulted in reduction of the am....
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....e that his turnover for the quarter ending 1963-64 on which sales tax was payable under the Orissa Sales Tax Act, 1947 had escaped assessment/ had been under-assessed. In that view of the matter, the dealer was called upon to submit his reply. The aforesaid notice was challenged by filing a writ petition in the High Court of Orissa whereas the High Court allowed the writ petition on the ground that the Sales Tax Officer did not indicate any reason for issuing notice under section 12(8) of the Act. On appeal being filed, this court in that context considered sub-section (5) and sub- section (8) of section 12. After considering the aforesaid provisions, the Supreme Court in paragraph 8 See page 576 of 30 STC. held as follows: "8. Although ....
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....fact, is not there. We are consequently unable to accede to the contention that the notice under the above provision of law should be quashed if the reasons which led to the issue of the notice are not mentioned in the notice. At the same time, we would like to make it clear that if the Sales Tax Officer is in possession of material which he proposes to use against the dealer in proceedings for reassessment, the said officer must before using that material bring it to the notice of the dealer and give him adequate opportunity to explain and answer the case on the basis of that material." In our considered opinion, the ratio of the aforesaid decision of this court is squarely applicable to the facts of the present case. The expression use....
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....ng into a statutory provision, which is plain and unambiguous. The language employed in a statute itself determines and indicates the legislative intent. If the language is clear and unambiguous it would not be proper for the court to add any words thereto and evolve some legislative intent not found in the statute. Here is a case where the section provides that if the Commissioner is satisfied that the assessee, namely, the registered dealer has furnished incorrect statement of his turnover or incorrect particulars of his sales in the return submitted or even otherwise and in that event a notice would be issued as envisaged therein to the dealer to show cause as to why the assessment made should not be reopened. Therefore, notice iss....