TaxTMI 
TaxTMI 
TaxTMI 
1999 (7) TMI 654
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.... the applicant to show cause why the deemed assessment that was made in terms of section 11E(1) of the Bengal Finance (Sales Tax) Act, 1941 (in short, "the 1941 Act") should not be reopened in terms of section 11-E(2). The notice reads as follows: "Whereas I am satisfied that the returns filed by you which formed the basis of the abovementioned deemed assessment case exhibit incorrect statement of your turnover/incorrect particulars of sales as noted below and whereas it appears to me that the assessment is required to be reopened, you are hereby directed to show cause on June 29, 1999 at 11.30 A.M. why the assessment will not be reopened. Gist of the order proposed to be passed particulars: Evading of sales tax to the tune of Rs. 10,46,0....
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....submitted that there was no assessment at all under section 11(1). Mr. Sumit Kr. Chakraborty, learned advocate for the applicant, has submitted on being asked by us that no notice in form VI under section 11(1) can be produced to show that a notice for assessment under section 11(1) was served on the applicant. In paragraph 5 of the application, in RN-210, it has been stated that in response to a notice the applicant appeared before respondent No. 2, the Assistant Commissioner of Commercial Tax, Fairlie Place Charge, and produced "the books of accounts in support of returns". It was not stated in the application that declaration forms were produced before respondent No. 2 or those forms were endorsed by respondent No. 2. Thirteen declaratio....
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....llegation on the basis of which respondent No. 1 wants to reopen the deemed assessments is that incorrect statement of turnover or incorrect particulars of sales were furnished in the returns filed by the applicant, but such incorrect statements or incorrect particulars of sales have not been indicated in the notices. Therefore, according to Mr. Chakraborty, in the absence of such statements or particulars the applicant is not in a position to show cause. Hence his submission is that the notices are violative of the principles of natural justice and should be quashed. He relies on a decision of the division Bench of High Court at Calcutta in the case of Electro House v. Commissioner of Income-tax reported in [1968] 70 ITR 421, and a judgme....
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....eferred to the finding that in terms of section 12(8) of the Orissa Sales Tax Act, 1947 there was no express or implied postulate for recording of reasons for initiating reassessment proceeding. It was held in that case that a notice under section 12(8) was not invalid because the reasons which led to the issue of the notice were not mentioned therein. 8.. There is no dispute that the impugned notices in the two cases were issued in terms of section 11-E(2)(b) of the 1941 Act. The provision, excluding the portions not relevant to these cases, reads thus: "Where the Commissioner is satisfied on information or otherwise that a registered dealer has furnished incorrect statement of his turnover or incorrect statement of his sales in the retu....
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....of which he can understand what incorrect statement of turnover or incorrect particulars of sales *** were furnished by him in his returns so that he can show cause in terms of the notices. But, in our view, the amount of tax prima facie found by respondent No. 1 to have not been paid in terms of the returns filed by the applicant can give an estimate or indication of the incorrectness of the statement of turnover or incorrectness of the particulars of sales in the returns. Therefore, we do not consider the present notices are invalid. 11.. Be that as it may for the ends of justice we direct respondent No. 1 to furnish to the applicant such other particulars in gist which the applicant may want to know upon appearance before him in conne....