Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2008 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (9) TMI 889 - GAUHATI HIGH COURTIssue of notice - non reply - provisional assessment - Held that:- As it is evident that the petitioners who have not only failed to comply with the notices and have not remained present with the registers, material for the purpose of assessment and even thereafter have not chosen to resort to the remedy as provided under the Act itself, cannot be permitted to invoke the jurisdiction of this court under article 226 of the Constitution of India. As a matter of fact, the conduct of the petitioners would disentitle them from any indulgence by this court or exercise of discretionary relief. The petitioners cannot make a complaint that the assessment has not been made and there is any arbitrary or highhanded action inasmuch as there are specific notices issued to the petitioners and still they have failed and neglected to remain present for the purpose of assessment or clarification. Thereafter, as discussed hereinabove, in exercise of the powers under the Act, the Commissioner has proceeded to make the provisional assessment and attachment for which a grievance cannot be made. Thus this court is of the opinion that no indulgence can be granted and it does not call for any interference in exercise of its discretionary jurisdiction under article 226 of the Constitution of India.
|