TMI Blog2012 (6) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... asses the assessment order and issues the demand letter. In the last para 31 it is further mentioned in the counter-affidavit that the assessing officer has to conduct proceedings only after giving a reasonable opportunity of hearing to the petitioner. Therefore, the impugned letter dated June 16, 2011 sent by the SIB Unit is not binding on the dealer or the concerned assessing officer. Thus the direction given to the petitioner to deposit the amount is set aside and no recovery shall be made in pursuance of the impugned order. However, it is made clear that the assessing officer may make assessment in accordance with law. - Writ Petition No. 2233 of 2011 - - - Dated:- 7-6-2012 - VERMA B.S., J. For the Appellant : Bharat Ji Agraw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plot No. 8, Jasola, New Delhi. The petitioner-company has its principal place of business at C-1/103, Indira Nagar, Dehradun, in the State of Uttarakhand and was registered under the U.P. Trade Tax Act and after coming into force of VAT Act, it is registered under the Uttarakhand Value Added Tax Act (hereinafter referred to as, the VAT Act ) and also under the Central Sales Tax Act. The petitioner is carrying on the business of direct selling of the various goods and the same are being sold at the same price in different States. For this, proper books of accounts are maintained by the petitioner reflecting the true and correct, position of the business activity and the same are duly verified, accepted and assessed by the judicial asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial Taxes (SIB) is only an authority for making investigation and enquiry but he is not the assessing authority of the petitioner. Therefore, the Deputy Commissioner, Commercial Taxes (SIB), cannot pass order of the assessment creating demand. Hence the writ petition. Counter-affidavit has been filed by the State in which it is admitted in para Nos. 27 to 31 that the Deputy Commissioner, Commercial Taxes (SIB) is not assessing authority. The relevant paragraph Nos. 27 to 31 are quoted below: 27. That the contents of para 44 of the writ petition as stated are not admitted. The letter which was dispatched to the dealer from SIB Unit on June 16, 2011 was only for information. The letter was not an assessment order. The report, in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) sought by the dealer is not maintainable in the light of the above submission. All proceedings in relation to the dealer have to be conducted by the concerned assessing officer after giving reasonable opportunity of hearing to the dealer. The assessing officer has to conduct proceedings only after giving a reasonable opportunity of hearing to the petitioner. Therefore, the impugned letter dated June 16, 2011 sent by the SIB Unit is not legally binding on the dealer or the concerned assessing officer. In view of the above, it is clearly mentioned in para 27 of the counteraffidavit that the impugned letter which was dispatched to the dealer from the Deputy Commissioner, Commercial Taxes (SIB) on June 16, 2011 was only for informat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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