2000 (9) TMI 1009

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....regularly submitting its returns. According to the applicant-company (hereinafter referred to as "the company"), the returns submitted by it for the periods of 12 months ending on March 31, 1989, March 31, 1990 and March 31, 1992 were accepted as correct and complete, and the assessments for the said periods were deemed to have been made in terms of section 9A of the 1954 Act. It alleges that on or about July 2, 1999 it received three notices all dated June 25, 1999 from the Assistant Commissioner of Commercial Taxes, Corporate Division (respondent No. 1) directing it (the company) to produce books of accounts, documents, etc., for the aforesaid periods for assessment and to raise objection, if any. The declarations, in these notices, to t....

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....y's old address, viz., 5A, Heysan Road, Calcutta. They further contend that since none turned up on behalf of the company on the date fixed, the prescribed authority proceeded under the impression that the company did not have objection to the reopening of the deemed assessments. The respondents on the ground of despatch of the notices to the wrong address seek the liberty to proceed with the proceeding under section 9A(2) afresh after giving the company an opportunity of being heard. 3.. We have considered the contentions of both sides and are of the opinion that the impugned notices cannot be sustained. Firstly, the impugned notices speak of non-submission of returns necessitating assessment under section 9(2). But in paragraph 5 of the....

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....or the other such authority may have to take in future one or the other action under different sections of the Act. It is enough if the new address is duly incorporated into the Registration Certificate (R.C.) of the dealer and such incorporation presupposes necessary entry, in the official records, in regard to such change of address. Mr. Goswami had admitted that the R.C. was amended by entering the new address. Therefore, such a plea on behalf of the respondents is a caviling which merits no consideration. 4.. The respondents' plea that the company failed to discharge its obligation under rule 22A has no bearing with the issue as is before us. If the returns of the company were discrepant and the company failed to communicate the same u....