2014 (2) TMI 1257

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....terlocutory proceedings having being held by the Assessing Authority in accordance to provisions of the M.P. Commercial Tax Act, 2002 petitioner has filed this writ petition. It seems that in the year 2006, the department of Custom and Central Excise carried out a search in petitioner's premises. Petitioner is a company registered under the Companies Act, 1956 and carried out manufacturing of Tyres and Tubes and various other activities. It seems that after search and seizure was done the matter was reported by the Central Excise Department and the Commissioner, Commercial Tax M.P. in the matter and action taken and certain irregularities detected. Be that as it may be, grievance of petitioner is that after receiving information f....

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....an objection with regard to maintainability of the writ petitions and argues that now as the final assessment orders have been passed petitioner should file an appeal before the competent appellate board under Section 61 of the M.P. Commercial Tax Act, 2002 and indulgence into the matter by this Court at this stage is not called for. Shri Shekhar Sharma, learned counsel for the petitioner refutes the aforesaid and argues that as the action is initiated on totally improper and illegal consideration, the assessment has been done without giving proper opportunity of hearing to the petitioner, without supply of relevant documents and without giving an adequate chance to rebut the allegation, the entire assessment ordered is unsustainable. ....