2007 (11) TMI 579 - HC - VAT and Sales Tax

Summary

Issues involved: Challenge to delay in filing appeals before Appellate Assistant Commissioner u/s 31(1) of Tamil Nadu General Sales Tax Act, 1959.

Summary:
The petitioner, an unregistered dealer, supplied stone ballast to Southern Railway and received payments during certain years. The assessing officer proposed to assess the petitioner for those years as the petitioner did not file any return or pay tax. The petitioner did not object to the pre-assessment notice or appear before the assessing officer. The assessing officer assessed the tax and levied penalties. The petitioner filed appeals after a delay, citing mental illness as the reason. The Appellate Assistant Commissioner rejected the appeals due to the delay. The Tamil Nadu Taxation Special Tribunal also rejected the petitions filed by the petitioner. The High Court set aside the assessment orders and Tribunal's orders, directing the petitioner to appear before the assessing officer with relevant documents to substantiate the claim for exemption under statutory provisions. Cooperation with the assessing authority was mandated, with consequences for failure to appear. The writ petitions were disposed of with observations.