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2012 (6) TMI 767 - UTTARAKHAND HIGH COURTOrder of the assessment creating demand - Recovery proceedings - Held that:- As clearly mentioned in para 27 of the counteraffidavit that the impugned letter which was dispatched to the dealer from the Deputy Commissioner, Commercial Taxes (SIB) on June 16, 2011 was only for information. The letter was not an assessment order. And specifically, it is again mentioned in para 29 of the counter-affidavit that it is up to the will and discretion of the dealer either to deposit, lawfully, the tax and interest suggested in the light of facts mentioned in the letter or to deposit the tax after the assessing officer passes the assessment order and issues the demand letter. In the last para 31 it is further mentioned in the counter-affidavit that the assessing officer has to conduct proceedings only after giving a reasonable opportunity of hearing to the petitioner. Therefore, the impugned letter dated June 16, 2011 sent by the SIB Unit is not binding on the dealer or the concerned assessing officer. Thus the direction given to the petitioner to deposit the amount is set aside and no recovery shall be made in pursuance of the impugned order. However, it is made clear that the assessing officer may make assessment in accordance with law.
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