TMI Blog2014 (1) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... lso received the notice dispatched by the assessing officer on 18.3.2013, on 22.3.2013 - All these dates are subsequent to the dates given in the dispatch register - It clearly shows that the dispatch clerk had committed an apparent error - the dispatch of notices is only a ministerial act, which does not affect the order passed by the competent authorities in the proceedings in which the petitioner had also participated - Decided against Petitioner. - Writ Tax No. - 794 of 2013 - - - Dated:- 23-10-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : Rishi Raj Kapoor For the Respondent : C. S. C. ORDER 1. We have heard Shri Rishi Raj Kapoor, learned counsel appearing for the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounting to Rs.16,87,700/- through 4 bills to M/s A.G. Enterprises, Modinagar and realization of tax at Rs.1,68,700/-, a show cause notice was issued by the Additional Commissioner, Grade-1, Commercial Tax, Ghaziabad Zone-1st, Ghaziabad-respondent no.2 under proviso to Section 21 (2) of UP Trade Tax Act for granting permission to the Assessing Authority for re-assessment. The petitioner received the show cause notice and appeared before the respondent no.2. He orally asked for copies of alleged bills of sale of RCC Poles. It is submitted that the respondent no.2 did not confront or supply the alleged bill and on the last date of hearing due to illness the proprietor of the firm could not appear and hence by an ex-parte order dated 15.3.2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a counter affidavit of Shri Vegraj, Assistant Commissioner, Commercial Tax, Modinagar, Ghaziabad and has also produced the dispatch register in the office of the Additional Commissioner; the receipt and dispatch registers in the office of Assessing Officer in original before us. The affidavit also encloses a copy of the order sheet of the assessing officer. In paragraphs 13 to 17 it is stated as follows:- "13. That with regard to the contents of paragraph nos. 4 and 5 of the writ petition it is stated that subsequent to the assessment order, information was received that one S/s A.G. Enterprises, Modinagar had purchased Cement Polls amounting to Rs.16,87,700/- against 4 bills in the year 2006-07 and this was not disclosed by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Act hence need no comments. 16. That with regard to the contents of paragraph nos. 9 and 10 of the writ petition it is stated that the permission was given by the Additional Commissioner on 15.3.2013 and the notice under Section 21 is issued on 18.3.2013 which has been served on the authorized representative on 22.3.2013 and the petitioner has deliberately not disclosed that fact in the paragraph under reply that the notice u/s 21 has been served upon him on 22.3.2013. The petitioner is guilty of concealment of this material fact. 17. That with regard to the contents of paragraph nos. 11 to 13 of the writ petition it is stated that the notice u/s 21 has been issued by the answering respondent on 18.3.2013, which is served on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the petitioner on 22.3.2013. 11. We find that the department has sufficiently explained the error in the dispatch register of the assessing authority. In para-14 of the counter affidavit it is clearly stated that the dispatch register put a wrong date i.e. 4.3.2013 and the same date has been entered on the right side column of the order sheet against the date of dispatch i.e. 18.3.2013 as well as the dispatch register. 12. Shri C.B. Tripathi, appearing for the State respondents states that the disciplinary action has been initiated against the dispatch clerk, who had put the wrong date on the dispatch register. 13. We find that the petitioner is unnecessarily capitalising on the mention of wrong dispatch date. He has participated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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