1995 (11) TMI 421

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....esent petitioner to be heard in the matter under controversy. 2.. The petitioner is a retail dealer in fertilizers. He has a certificate of registration dated March 31, 1995 in fertilizer control order, produced at exhibit P1, authorising him to deal in sale of fertilizers within the State of Kerala only and as such he has registered as an assessee on the file of the Sales Tax Officer, Muvattup....

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....inter-State sale and the proposal appear to be on the basis of collection of certain declarations and sale bills secured by the respondent from the check-post. A copy of this pre-assessment notice is placed on record at exhibit P3. It was thereafter, on the basis of check-post declarations and sale bills it appeared that the petitioner had effected inter-State sale of ammonium sulphate for a total....

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....erved on October 4, 1995. A copy is placed at exhibit P6. 6.. It is urged in the petition that there is denial of justice in view of the position that an order of assessment is effective only when it is communicated to the party as a result of participation process and otherwise it could not be said have any effect earlier thereto. It is also urged that the respondent did not make any enquiry w....

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....ying that the assessment order has to be a process as a result of the participation of the assessee in question. Considering the facts and circumstances in the light of the above legal position and the principles of natural justice which are necessary to be followed apart from the statutory provisions referred to above, in my judgment the petition can be disposed of by the following order. The ....