2001 (9) TMI 1091

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....rit petition is that the peti- tioner is an assessee on the files of the respondent, the Deputy Commercial Tax Officer, Vellore (Rural), Vellore District. The monthly returns filed by the petitioner claiming exemption on its transaction of leather meal was rejected by the respondent and the petitioner challenged the said order in W.P. No. 842 of 1995 and the said writ petition was admitted and interim stay was granted.   Thereafter, the respondent passed the assessment order for the year 1994-95 in CST No. 565296 dated December 24, 1996 and the said order was also challenged by the petitioner in W.P. No. 4890 of 1997 and the same was dismissed by order dated June 24, 1997 since the order refusing to grant exemption was withdrawn sub....

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.... part of the petitioner to submit the "C" forms in time, the impugned order cannot be assailed. In fact, even before the assessment order was passed, the petitioner was given pre-assessment notice dated Novem- ber 12, 1996 with a request to file their objections. Even though the said notice was served on the petitioner on December 3, 1996, the petitioner did not file their objections nor produced the forms. Hence, the final order of assessment was made on December 24, 1996 confirming the proposal and levying tax and penalty amounting to Rs. 3,87,837 and Rs. 5,81,756 respectively. The said assessment order has not been challenged by the petitioner. After a lapse of nearly 10 months the petitioner filed a petition on September 15, 1997 to acc....