2004 (7) TMI 627

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....kets which are taxable under the said Act. The respondent No. 1 issued a notice dated November 30, 1993 requiring the petitioner to show cause against non-submission of (1)Oral. monthly statement of turnover with payment of due taxes under the provisions of the said Act. The petitioner was directed to show cause in writing by appearing in person on December 4, 1993 as to why penal action should not be taken as per the provisions of the Act. According to the petitioner the notice was received by his representative as he was out of station and accordingly he could not appear on December 4, 1993. However, he appeared before respondent No. 1 on November 30, 1993 and ascertained in writing that he would file the pending returns with full payment....

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....3 on March 11, 1994. The statement of sales in respect of the said period was also submitted on the same date by letter dated March 11, 1994. The total sales and taxes paid as per the said return was Rs. 7,193. The respondent No. 1 passed an order of assessment dated March 11, 1994 determining the alleged total sale proceeds of the periods July 1, 1993 to February 28, 1994 at Rs. 10,00,000 which according to the petitioner would grossly showing "I" on mere estimate in consideration of the report dated March 10, 1994 as indicated in the assessment order. It is the legality and validity of the said assessment order dated March 10, 1994 which is under challenge in this writ petition. I have heard Mr. G.K. Joshi, learned Senior Counsel appea....