9911796707
TMI Blog2015 (2) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... hakraborty, learned Additional Government Advocate, waives service of notice on behalf of the respondents, no formal notice need be issued. At this stage, we are confining notice only to the allegation of the petitioner that the assessment order dated December 24, 2012 was never served upon him and he has obtained copy of the same only after the recovery notices were issued. The Revenue Department shall only file reply with regard to these allegations by means of a short affidavit on or before November 25, 2014. The record, if any, or service of the assessment order upon the petitioner shall be produced before us on the next date." 3. Thereafter, the Revenue filed reply affidavit and in para 3.2 of the affidavit, it was stated that n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presume that the Government functionaries have acted in accordance with the rules and keeping in view the fact that we are unable to accept the submission of the petitioner that he unofficially obtained the copy of the assessment order, we cannot entertain this petition at this belated stage, especially when the petitioner has not challenged the order before the appellate authority. 6. We are also of the view that the petitioner is not telling us the truth. We had called for the record of assessment and from such record, we find that the petitioner was served notice on November 8, 2012 informing him that the case is fixed for hearing on November 20, 2012. The petitioner did not care to appear. Again, a notice was served upon him on Novembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doomed if he has to pay this amount. 9. We cannot accept this prayer in view of what we have held above. Further we find that this stand of the petitioner that he is a poor person is also incorrect. From the record, we find that on November 27, 2012, the petitioner made a prayer to the Superintendent of Taxes that he would be dumping about 1000 cubic meters of unsized damaged and disputed timbers from the godown in his house since he required the space for the marriage of his daughter. The Superintendent of Taxes deputed certain officials to go to the godown of the petitioner and their report reveals that there was a huge amount of timber and the petitioner was asked to produce valid documents such as invoices, permits in form 26, TP copie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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