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2011 (9) TMI 888 - HC - VAT and Sales TaxWhether both the notices have been issued directing the petitioner to pay ₹ 13,33,115 along with interest at the rate of two per cent for the period from January 1, 2010 to the date of payment of the amount as directed in form E24 without application of mind and misconstruing the above provisions of the OET Rules? Held that:- The petitioner-dealer has filed its nil return for the period under consideration. Since it is not the case of the assessing officer that the dealer has admitted certain amount towards its tax liability in the return and made less payment than the amount admitted to be payable by him in its return, he is not justified to issue notice in form E24 and consequently demand notice in form E8 raising demand of ₹ 13,33,115. According to the assessing officer, as per the figures furnished in the return, the tax due for the period under consideration comes to ₹ 13,33,115 as various deductions claimed by the dealer, according to the assessing authority, is not admissible/allowable. In that event, the assessing officer shall, issue a show cause, asking the dealer to pay the amount due on the return in forms E22 and E23 as provided under rule 10(5). Thus the notice issued in form E24 and demand notice in form E8 under annexure 3 series are quashed. Liberty is given to the assessing officer to proceed against the petitioner in accordance with law, if he is of the opinion that the tax due on the return as furnished by the petitioner is not paid by it due to wrong/excessive claim of deduction(s) in the return. Appeal allowed.
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