9911796707
TMI Blog2012 (6) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... rder or direction in the nature of certiorari be issued quashing the order dated June 16, 2011 (enclosed as annexure 3 to this petition). (ii) that a suitable writ, order or direction in the nature of mandamus or prohibition be issued restraining or prohibiting the respondent Nos. 2 and 3 from taking any proceedings in pursuance of the order dated June 16, 2011. (iii) that a suitable writ, order or direction in the nature of mandamus or prohibition be issued restraining or prohibiting the respondent No. 3 from taking any proceedings for imposition of tax or realization of any tax on the basis of survey dated March 15, 2011 of the order dated June 16, 2011. (iv) that any other suitable writ, order or direction as this honourable court may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that on March 15, 2011, a survey was made by the Deputy Commissioner, Commercial Taxes (SIB), Dehradun, in which nothing incriminating was found. Thereafter, the Deputy Commissioner, Commercial Taxes (SIB), sought certain information, which were duly supplied by the petitioner. During the course of survey, only on the basis of survey, an order was passed on June 16, 2011 (annexure No. 3 to the writ petition) by the Deputy Commissioner, Commercial Taxes (SIB), directing the petitioner to deposit Rs. 1,32,06,645 for the assessment years 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 and 2010-11. The learned counsel for the petitioner further contended that the Deputy Commissioner, Commercial Taxes (SIB), is neither the assessing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 8(2) of the Uttarakhand Value Added Tax Rules, 2005, to the dealer. 29. That the contents of para 46 of the writ petition as stated are not admitted. In this relation this is to explain that the letter sent to the dealer on June 16, 2011 is only for information. It is up to the will and discretion of the dealer to either deposit, lawfully, the tax and interest suggested in the light of facts mentioned in the letter or to deposit the tax after the assessing officer passes the assessment order and issues the demand letter. The dealer has not been compelled to deposit the tax and interest through the said letter. 30. That regarding the contents of para 47 of the writ petition it is submitted that the bases mentioned by the dealer i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
