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2007 (8) TMI 698 - MADRAS HIGH COURTConcealment or suppression of tax liability - show cause notice - Held that:- Since the amended section and rule stated do not take away the right of the assessing officer to examine the returns, the contention of the petitioner that the returns have to be accepted automatically cannot be countenanced. As against the show-cause notice, it is always open to the petitioner to submit, whatever points which are raised in this writ petition, in the form of their objections, within a period of two weeks from the date of receipt of a copy of this order. On receipt of such objections, the assessing officer shall pass appropriate orders, taking into consideration section 12C of the Tamil Nadu General Sales Tax Act, 1959 read with rule 15(5E) of the Tamil Nadu General Sales Tax Rules, 1959.
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