9911796707
TMI Blog1960 (3) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... business of cloth merchants at Jullundur and are registered dealers under the Sales Tax Act. They filed their returns under section 10 of the Sales Tax Act and deposited the tax due according to the said returns. On the 31st May, 1956, notice, annexure 'A', was issued to them by the Assessing Authority calling upon them to attend in person or by an agent on the 6th June, 1956, and produce accounts for the years 1954-55 and 1955-56. It appears that the cases for the two years in question remained pending with the Assessing Authority and on the 29th January, 1959, the said authority issued another notice, annexure 'B', calling upon the petitioners to attend in person or by agent on the 14th February, 1959, and to produce account books for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period of three years specified in section 11(4) of the Act. After hearing the learned counsel, I am of the opinion that in the circumstances of the present case the petitioners should be left to avail of the ordinary remedies given by the Act itself and that they are not entitled to have any remedies by way of certiorari or prohibition. The assessment under section 11(4) has not yet been made against them. There is no illegality in any of the notices issued by the Assessing Authority. Under sub-section (2) of section 11 the Assessing Authority was entitled to say that he was not satisfied with the return filed by the petitioners and that they should appear before him along with their account books, so that the assessment case could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her or not the Assessing Authority could make the final assessment order under section 11(4) of the Act after the expiry of three years from the end of the financial year to which the assessment relates. Prima facie there does not appear to be any bar, and to me it appears that the proceedings should only be initiated within the said period of three years and that it is not necessary that they must finish within that period. I, however, express no final opinion on the matter and dismiss this petition on the short ground that the petitioners are, in the circumstances of this case, not entitled to the extraordinary legal remedies sought for by them and that their petition is, in any case, premature. The respondent will have his costs. Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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