1971 (2) TMI 87

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..... eatened assessment as per the notice issued by him on 22nd January, 1968, for the financial years 1962-63 to 1967-68. The facts are that in the course of an inspection or raid effected by the commercial taxes department on 2nd December, 1967, of the premises under the control of the petitioner certains records, materials and slips were seized by the party. The petitioner was asked to appear in con .....

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..... the hands of the petitioner and called upon the petitioner to show cause why he should not proceed with the assessment under section 16 of the Madras General Sales Tax Act. The petitioner has come up to this court for the issue of a rule of prohibition restraining the respondent from, proceeding to assess on the materials secured and permanently preventing him from assessing the petitioner at all .....

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..... Tax Act, the assessing authority has the power to assess the escaped turnover. Before doing so, under the provisions that are contained in the said section (1) the assessing authority should be fortified with some reason for such a proposal to assess, (2) the assessing authority should be satisfied that the whole or any part of the turnover of a dealer has escaped assessment to tax for any reason .....

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..... f taxation the escaped turnover and also discuss with the assessee about the possible penalty or the quantum thereof that he intends to levy on the assessee, Such a discussion is out of place in the light of section 16 of the Madras General Sales Tax Act. The section itself contemplates that a pre-assessment notice sent is only a preliminary process by which the assessee is apprised that he is goi .....

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..... e procedure under section 16 as also the substance of the law enabling the respondent to proceed to assess, I am unable to hold that there is any avoidance of public duty or exercise of power not available to the assessing authority. It is only in such circumstances that the extraordinary writ of prohibition is issued. There is no public duty cast on the respondent to stay his hands from proceedin .....

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