2003 (6) TMI 462

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....the urgent notice in TNGST No. 0640640 /2002-2003/A3 dated June 10, 2003. 2.. The petitioner stated that he is a registered dealer and an assessee on the files of the respondent. For the assessment year 2002-2003, he filed monthly A1 returns for the months of April to August, 2002 and remitted tax to the Government at the rate of 12 per cent in respect of sales of cellular telephone handsets rece....

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....teps, if the amount is not paid within the stipulated period. The petitioner stated that assessment year 2002-2003 ended on March 31, 2003. The respondent, instead of finalising the assessment for the year 2002-2003 and without following the procedures prescribed under the Tamil Nadu General Sales Tax Act, 1959, has demanded the difference of tax by the impugned urgent notice, which is without aut....

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....r 2002-2003, but on the basis of monthly returns filed. When the assessment year 2002-2003 had already completed on March 31, 2003, the proper course for the respondent/assessing authority is to follow the procedures for assessment prescribed under the statute and finalise the assessment in accordance with law and then demand the tax actually due to be paid. In this case, the respondent has not fo....