2004 (3) TMI 737

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..... utory remedy under the provisions of the very Act such as an appeal provided to the appellate authority as against this order, inasmuch as the impugned order has come to be passed after the year in question is over and at a time when a regular assessment order could have been passed instead of a provisional order. Learned counsel submits that this court should stay the recovery proceedings pursuant to the impugned order as, in similar other earlier cases, this court had occasion to intervene in such matters and while the assessees who had suffered similar orders were given relief by directing the respondent-department not to enforce the demand and a further direction was issued to the respondent-authority to conclude the regular assessment. .....

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..... ection 20 of the Act. The levy under the Act essentially being an indirect levy, the dealer collecting tax from the buyers is obliged to remit such taxes as and when he receives it, by filing even monthly returns and taxes so paid can all be adjusted as against the final assessment and the demand to be raised. The amount is paid by way of advance tax and by way of provisional payment and will be adjusted towards the regular assessment. When an officer who is competent to inspect the premises or records of an assessee and finds justification even for passing a provisional order, he may pass such an order and raise a demand based on that. Some such situations may be when the dealer is not furnishing true and proper accounts or even when a de .....

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..... t nature. The submission is rejected. In so far as the submission that this court having consistently granted reliefs to persons like the petitioner, whenever a complaint is brought before this court in a writ petition complaining that a demand pursuant to provisional assessment order is sought to be enforced even when the return before passing a regular assessment order, is filed and the assessing authority, instead of passing a regular assessment order is still trying to enforce a demand based on provisional assessment order is concerned. In the present case, the petitioner has not even pleaded as to when the petitioner has filed its regular return for the period in question. More important aspect is that there is no principle of law la .....

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