1997 (12) TMI 601

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....livered by P. VENKATARAMA REDDI, AG. C.J.-In these writ petitions, the action of the officials of the Vigilance and Enforcement Department or the officers of Intelligence Wing of the Commercial Tax Department in inspecting the business premises of the petitioners and collecting post-dated cheques towards tax, which according to the respondents, ought to have been paid by the petitioners along w....

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....al assessment have since been issued for several months and in some cases provisional assessment orders were also passed. It is, therefore, contended by the learned Government Pleader that direction need not be issued for return of the cheques. If the version of the respondents that the petitioners gave the cheques voluntarily in order to wriggle out of the possible consequences of suppression of ....

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....e been to send the statements to the assessing officer and to request him to initiate necessary steps for making the provisional or final assessments as the case may be, or to take such other steps as are open to the assessing authority to safeguard the interests of revenue pending such assessments. But, this procedure has been given a go-bye despite the deprecation of such practices by a Division....