TMI Blog2007 (7) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent No. 2 raising all such points as are available to it under law. The assessing authority-respondent No. 2 shall take appropriate decision thereon in accordance with law. The writ petition is, therefore, dismissed on the ground of alternative remedy. - Civil Misc. Writ Petition No. 852 of 1993 - - - Dated:- 13-7-2007 - AGRAWAL R.K. AND BHARATI SAPRU , JJ. The judgment of the court was delivered by R.K. AGRAWAL J. By means of the present writ petition filed under article 226 of the Constitution of India, the petitioner, M/s. Ansal Papers, seeks the following reliefs: (i) Issue a writ, order or direction in the nature of certiorari to quash the impugned notice dated April 17, 1993 issued by the respondent No. 2 und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the assessing authority vide order dated April 15, 1988 had raised a fresh demand of Rs. 4,115. Feeling aggrieved by the order dated April 15, 1988 the petitioner preferred an appeal under section 9 of the U.P. Act before the Assistant Commissioner (Judicial) Sales Tax, Bulandshahar who vide order dated March 4, 1989 had dismissed the appeal. The Sales Tax Officer, Sikandrabad-respondent No. 2, who was the assessing authority of the petitioner, had issued a notice under section 15A(1)(l) of the U.P. Act calling upon the petitioner to show cause as to why penalty be not imposed in respect of the transactions of sale against the form IIIB made to Sunil Paper Convertor, Kanpur as the said form IIIB issued by Sunil Paper Convertor, Kanpur was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r affidavit filed by the petitioner the averments made in the counter-affidavit have been denied and the pleas taken in the writ petition have been reiterated. It has further been stated that the petitioner cannot be held liable for the form IIIB submitted by the purchasing dealer Sunil Paper Convertor, Kanpur as the same has been accepted in the assessment proceedings after due verification. In the supplementary counter-affidavit filed by Nirmal Kumar, Assistant Commissioner, Trade Tax, Sikandrabad District, Bulandshahar it has been stated that penalty proceeding is an independent proceeding not related with the assessment proceeding and the same can be initiated as and when adverse material is found against the petitioner, therefore ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of eight years after close of the assessment year, which in the present case ended on March 31, 1991 or till the proceedings under the U.P. Act is completed whichever is later, which in the present case ended on March 4, 1989. As there is no obligation on the part of the petitioner to maintain books of account after March 31, 1991 the notice dated April 17, 1993 for initiating the penalty proceedings is liable to be set aside. In support of his above plea he has relied upon a Division Bench decision of this court in the case of Allahabad Paper House v. State of U.P. [2004] UPTC 1260; [2004] 25 NTN 994. In reply, Sri M.R. Jaiswal, learned Standing Counsel, submitted that the petitioner has challenged the show-cause notice dated Apri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w-cause notices to be correct, either no offence is disclosed or the show-cause notice are ex facie without jurisdiction. It may be mentioned here that a Constitution Bench of the apex court in the case of Lalji Haridas v. R.H. Bhatt [1965] 55 ITR 415 has held that the jurisdiction conferred on the High Court under article 226 is not intended to supersede the jurisdiction and authority of the Income-tax Officers to deal with the merits of all the contentions that the assessee may raise before them, and so it would be entirely inappropriate to permit an assessee to move the High Court under article 226 and contend that a notice issued against him is barred by time. That is a matter which the income-tax authorities must consider on the merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priate case where this court should interfere and interdict the proceedings at this stage. It needs no mention that the petitioner shall have an ample opportunity to state his case before the assessing authority in pursuance to the impugned assessment notice and to take all such obligations as may be available to him under law including the objections, which are raised in this petition. If and when such objections are raised they shall be decided by the assessing authority, i.e., the third respondent in accordance with law. We are in respectful agreement with the view taken in the aforesaid cases. It may be mentioned here that there is no period of limitation prescribed for levying the penalty under the Act. The plea is founded on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
