TMI Blog2015 (3) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... ethods, the State should have served the notice upon assessee by sending any employee of the State. The State has several vehicles and persons with them. When such a huge liability of tax is imposed or is going to be imposed, the State should have served the notice upon the assessee by sending any responsible employee instead of passing exparte order. When there is more liability of amount of tax, more care should have been taken by the State, at least in following the procedure. It is rightly submitted by learned counsel for both the sides that if this Court will wait for affidavit to be filed by the State and, thereafter to be decided, it will take at least four weeks' time and, therefore, without wasting the time, we hereby quash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even otherwise on merit also, the exparte assessment order is not tenable at law. Learned counsel appearing for the petitioner has taken this Court to various annexures of this writ petition including the order sheet of the assessment proceedings for the assessment year 201011 from which also it is very clear that notice was never served upon the petitioner upon whom liability of tax of approximately ₹ 90 Lakhs is imposed. It is further submitted by learned counsel for the petitioner that had an opportunity been given to the petitioner, the true and correct facts would have been pointed out by the petitioner that there is no sale of the goods as mentioned in the exparte assessment order, but, it is stock transfer of machineries from d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances of this case that a tax payer upon whom approximately ₹ 90 Lakhs tax liability is imposed, ought to have been given an opportunity of being heard. Even otherwise also, this Court will take at least four weeks' time after filing the affidavit by the respondents and, therefore, meanwhile fresh assessment order can be passed by the assessing officer and this order can be passed, if the State Government is ready as on today. 3. We have heard learned Additional Advocate General appearing on behalf of the State, who has submitted that from the documents on record, nothing is coming out that the notice was served upon the petitioner. Nonetheless, there is efficacious alternative remedy available to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee by sending any employee of the State. The State has several vehicles and persons with them. When such a huge liability of tax is imposed or is going to be imposed, the State should have served the notice upon the assessee by sending any responsible employee instead of passing exparte order. When there is more liability of amount of tax, more care should have been taken by the State, at least in following the procedure. Always exparte orders have inbuilt difficulties because correct facts along with correct documents are not available with the assessing officer. This Court is not pointing out anything on the merits of the case, but, several arguments have been canvassed by the learned counsel for the petitioner even on the merits of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle, Koderma. 8. It is submitted by the learned Additional Advocate General that let suitable stipulated time be given to the assessing officer so that assessment proceedings for the assessment year 201011 may be concluded. For this suggestion, learned counsel for the petitioner has no objection. 9. We therefore direct the Commercial Taxes Officer, Koderma Circle, Koderma to pass the assessment order within a period of eight weeks from the service of the copy of the order of this Court. 10. Learned Additional Advocate General submitted that under Subsection 8 of Section 35, there is period of limitation for passing the order of assessment, which is to be read with Subsection 2 of Section 42 of the Act, 2005. The provisions of Subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of fundamental right, we see no reason to relegate the petitioner to file an appeal or revision. Moreover, under Subsection 3 of Section 79 of the Act, 2005, the assessee has to deposit 20% of the tax assessed. Even otherwise also, the appeal or revision will take at least four weeks' time to be decided. Hence, looking to the totality of the circumstances, as stated hereinabove that: (a) there is violation of fundamental right of the petitioner; (b) much time will be consumed by this Court if this matter is not taken for its final disposal as on today; and (c) if the petitioner is relegated to approach appellate forum or revisional forum, it will also take at least four weeks' time. We have heard this writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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