Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 229 - MADRAS HIGH COURTSpot inspection - demand of payment of tax - cheque forcibly demanded from assessee - Held that:- Second respondent and his officers had no power or authority to take a cheque from the petitioner, forcibly, during the inspection of the business premises of the petitioner. It is not proper for the second respondent and his officers to demand the payment of tax, by the petitioner without issuing a prior notice and without passing an assessment order, after giving an opportunity to the petitioner to file its objections, if any. As such, this Court finds it appropriate to direct the respondents to return the cheque, dated 7.9.2012, bearing cheque No.406492, to the petitioner, within a period of fifteen days from the date of receipt of a copy of this order. However, it is made clear that it would be open to the respondents to demand the payment of tax, payable by the petitioner, if any, by following the procedures established by law.
|