TMI Blog2009 (7) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... Nagaland and a branch office at Bangalore amongst other places in the State, carrying on business for over 15 years, secures goods by way of stock transfer from its manufacture unit to its branches strictly in accordance with law. That a particular transfer of manufactured goods, by road, when intercepted, the check-post officer imposed a penalty of Rs. 2,18,150 which when questioned in an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that though a written reply was not made to annexures B and B1 by the Commissioner, nevertheless the Additional Commissioner of Commercial Tax by name Puttegowda is said to have addressed a letter dated June 8, 2009 to the Additional Commissioner of Commercial Tax, Enforcement, to expedite action as the advocate is likely to sue the office and confirmed the telephonic conversation had with the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o answer the reasonable request of the assessees and failure to do so would amount to dereliction of duties. Even if the first respondent did initiate action, there is no reason not to respond to the petitioner's legal notices. Before this court, there is not even a plausible explanation as to the first respondent's failure to reply to the reasonable request of the petitioner, as animated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is entitled to costs of this petition. The writ petition is allowed in part and a direction is issued to the first respondent to either comply with the order of the Joint Commissioner, the second respondent and refund the amount within a week from today or initiate such action as is permissible, in accordance with law over the said order. Costs are quantified at Rs. 5,000, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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