2013 (3) TMI 229

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....earned counsel appearing for the petitioner and the learned Government Advocate for taxes, appearing on behalf of the respondents.   2. It has been stated that, on 7.9.2012, the second respondent, along with his officers, had conducted a spot inspection at the business premises of the petitioner. They had verified the records maintained by the petitioner in the course of its business dealing....

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....ond respondent had no authority or power to collect the amount of Rs.2,93,179/-, as tax, by way of a cheque, during the inspection of the business premises of the petitioner, without issuing a prior notice and without passing an order of assessment, relating to the assessment years 2009-2010, 2010-2011 and 2011-2012. Therefore, the cheque bearing No.406492, dated 7.9.2012, taken from the petition....