TaxTMI 
TaxTMI 
2000 (4) TMI 801
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....Tax Act, 1957 and article 265 of the Constitution and seeks a direction to the respondents not to present the cheques for Rs. 2,50,000 each and also to direct refund of Rs. 3,12,563 already encashed against cheque Nos. 601241 and 601245. The petitioner claims to be a registered dealer. They are dealing in life saving cardiology equipment. The petitioner has a branch at Calcutta. There was a surprise inspection by the staff of Regional Vigilance and Enforcement Office on October 22, 1999. On that day, a statement was recorded from the managing partner of the petitioner-firm in which he stated that at the time of inspection there were loose papers and note books showing the business transactions apart from the files and registers. The books o....
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....tively. The other four cheques each of the value of Rs. 2,50,000 are postdated cheques bearing dates in November, December, 1999 and January and February, 2000. The Regional Vigilance and Enforcement Officer, Hyderabad City then sent a communication to the assessing authority, viz., first respondent informing him that the petitioner has been doing business without disclosing the turnover and that the dealer is claiming exemption on the ground that the goods were supplied from Calcutta branch. Thereafter, the present writ petition was filed. 2.. There can be no doubt that the second respondent and the Regional Vigilance and Enforcement Officer acted high-handedly and in utter disregard of law by which they are bound. Undisputedly and indisp....
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....procedure for assessment, it is not open to them to demand collection of tax on the alleged suppressed turnover then and there. The proper course would have 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 Bench of this Court in Annam Jewellers v. Deputy Commercial Tax Officer [1996] 102 STC 506." While directing the return of the post-dated cheques to the petitioners therein, this Court further....