2006 (9) TMI 500

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....e grievance of the petitioner is that there was a request to grant time to produce the purchase list. However, the assessment order has been passed levying tax and penalty without an opportunity as above. Further, the petitioner relied on the clarification issued on November 17, 1999 by the Commissioner of Commercial Taxes, which according to the petitioner has not been followed. Therefore, the or....

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.... considered, it is submitted that there is nothing to show that such request was specifically made. In any event, the petitioner has filed the objections and such objections were considered on merits. Therefore, the grievance of the petitioner that their request to grant time to produce the purchase list has not been considered, is without any basis. With regard to the clarification of the Comm....

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....ter independently. If the assessee is aggrieved on account of non-consideration of certain material, it is open to the assessee to challenge the order of assessment by way of an appeal. In this case, a statutory remedy by way of appeal is provided to the Appellate Assistant Commissioner of Commercial Taxes. The petitioner can canvass all the issues including this claim on merits before the appella....

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....d revision against the assessment order. The court should not try to control the mode and manner in which an assessment should be made. If the Assistant Collector is of the view that enquiries are necessary to be made as to the price at which trucks were sold at the regional sales offices, the court cannot stop him from making such enquiries. 5.. Mr.Sorabjee, appearing on behalf of the responde....