TMI Blog1965 (5) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... t of sales tax in accordance with the returns. All the returns were filed with the Assessing Authority, Amritsar, which was the competent authority for assessing the petitioner-firm in accordance with the requisite notification, dated 30th March, 1949. Similarly, for the year 1963-64 ending 31st March, 1964, all the monthly returns were filed in time with the same Assessing Authority and the amount of tax was paid as required under section 10 of the Act. Up to the year 1960-61, the assessing Authority, Amritsar, assessed the petitionerfirm and for the said year the order was passed on 28th February, 1962, and the amount of tax assessed was paid. On 19th February, 1964, Shri S.K. Jain, the Excise and Taxation Officer, Finance Department, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962-63 along with the declaration forms as also list of sales made to Messrs. Amar Nath Shiv Kumar of Amritsar, warning the petitioner-firm that failure to produce the accounts and documents would justify an adverse inference and necessary legal action would be taken against the petitioner-firm. A memorandum, dated 9th September, 1964, also required the petitioner-firm to produce account books for the year 1963-64 along with the declaration forms and also evidence relating to actual delivery of goods during that year, again warning that failure to produce such documents would justify adverse inference. This, according to the averments in the writ petition, is in furtherance of the show cause notice under section 10(7) of the Act. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the proceedings or of an order made therein. The counsel has in the alternative also submitted that the petitioner can in any case go to the officer who has issued notice and tell him that by virtue of the Bench decision of this Court he should not proceed with the case and that in that event, the officer would try to secure the order of transfer from the proper quarters. In regard to the notice embodied in annexure 'B' also, Shri Nehra has laid emphasis on the observation of the earlier Bench decision of this Court that inherent jurisdiction is not wanting in Shri Opal and that it is only a matter of the manner in which he is seized of the matter. He has drawn our attention to the judgment in the earlier case, Messrs. Kishan Chand and Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirming that Shri Maya Ram Bhatia was actually sitting in his shop in Islamabad along with his sons, a gazetted officer, Shri Arjan Singh, Assistant Excise and Taxation Officer, was deputed to confirm the facts and to examine the accounts. Shri Bhatia, however, failed to produce the accounts and his statement was recorded by the Assessing Authority. While the statement was being recorded, Shri Maya Ram insisted on the Assessing Authority to record that Shri Bhatia had just returned from Delhi. After noticing his behaviour, the Assessing Authority proceeded to observe that the dealer should have made all possible arrangements for his representation when called specially and when sufficient notice had been given for the purpose. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee and that the Chandigarh Officer should accordingly be restrained from so acting. It is true that in the case before us, both the officers are at Amritsar, but it has not been made clear in this Court that the proceedings pending before the officer with whom the present petitioner has already filed his returns, have been completely transferred to the record of the present respondent. I am not unmindful of the difficulties of the revenue in making assessment and realising taxes from those dealers who do not frankly and honestly co-operate with the Assessing Authorities. I am, however, also conscious of genuine inconvenience to which a dealer may be put, when he is called upon to appear before one officer today and before another t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny material particulars, and then to impose a penalty, in addition to the tax to which he is assessed or is liable to be assessed, the amount being not less than ten per cent. but not exceeding one and a half times such tax. Here again, the authority with whom the returns have already been filed and who will ultimately assess the dealer may also have to apply its mind to the falsity or incorrectness of the accounts from the point of view of section 10(7), unless the object of both the impugned notices is to have the entire assessment proceedings practically transferred to the respondent. It would in the circumstances be also desirable that two different authorities should not apply their mind to the same question at different stages which m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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