2005 (8) TMI 638

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....oresaid assessment orders the petitioner-assessee has been found to be liable to payment of tax under the Central Sales Tax Act as well as Assam General Sales Tax Act on the transactions relating to the sale of hides and skins. The assessments in question were completed under section 17(6) of the Assam General Sales Tax Act, 1993 read with section 9(2) of the Central Sales Tax Act, 1956 and section 17(5) of the Assam General Sales Tax Act, respectively. Mr. Mahmud, learned counsel for the petitioner, in support of the challenge made has submitted that the assessments in question were ex parte assessments and no notice on the petitioner-assessee to file his returns was received by him. Learned counsel for the petitioner has also denied th....

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....on the basis of entries made in the check-post through which the goods had passed. Mr. Choudhury, learned Additional Advocate-General, has also placed before the court the records in original to contend that three notices dated December 13, 1996, June 27, 1997 and August 5, 1996 were sent to the petitioner-assessee requiring him to file return(s). The petitioner received the notice dated December 13, 1996 and according to the respondents, he had evaded service of the two other notices sent to him. Even after receipt of the notice dated December 13, 1996 the petitioner did not submit any return and in these circumstances, the authority had no option but to proceed to complete the assessments under the relevant provisions of the Act. The r....