2009 (7) TMI 1197

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....ner-firm has a manufacturing unit at Nagaland and a branch office at Bangalore amongst other places in the State, carrying on business for over 15 years, secures goods by way of stock transfer from its manufacture unit to its branches strictly in accordance with law. That a particular transfer of manufactured goods, by road, when intercepted, the check-post officer imposed a penalty of Rs. 2,18,15....

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.... The learned Government counsel submits that though a written reply was not made to annexures B and B1 by the Commissioner, nevertheless the Additional Commissioner of Commercial Tax by name Puttegowda is said to have addressed a letter dated June 8, 2009 to the Additional Commissioner of Commercial Tax, Enforcement, to expedite action as the advocate is likely to sue the office and confirmed the....

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....Tax Act, the first respondent is obliged to answer the reasonable request of the assessees and failure to do so would amount to dereliction of duties. Even if the first respondent did initiate action, there is no reason not to respond to the petitioner's legal notices. Before this court, there is not even a plausible explanation as to the first respondent's failure to reply to the reaso....