9911796707
TMI Blog2014 (2) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Authority in accordance to provisions of the M.P. Commercial Tax Act, 2002 petitioner has filed this writ petition. It seems that in the year 2006, the department of Custom and Central Excise carried out a search in petitioner's premises. Petitioner is a company registered under the Companies Act, 1956 and carried out manufacturing of Tyres and Tubes and various other activities. It seems that after search and seizure was done the matter was reported by the Central Excise Department and the Commissioner, Commercial Tax M.P. in the matter and action taken and certain irregularities detected. Be that as it may be, grievance of petitioner is that after receiving information from the Central Excise Department a show-cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petitions and argues that now as the final assessment orders have been passed petitioner should file an appeal before the competent appellate board under Section 61 of the M.P. Commercial Tax Act, 2002 and indulgence into the matter by this Court at this stage is not called for. Shri Shekhar Sharma, learned counsel for the petitioner refutes the aforesaid and argues that as the action is initiated on totally improper and illegal consideration, the assessment has been done without giving proper opportunity of hearing to the petitioner, without supply of relevant documents and without giving an adequate chance to rebut the allegation, the entire assessment ordered is unsustainable. Placing reliance on a judgment rendered by the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er may approach the competent authority for waiver of pre-deposit amount and if same is not done, the question of waiver of pre-deposit can be challenged in accordance to law. But on such ground when a statutory appeal is available for challenging the order of assessment, we see no reason to interfere into the matter. That apart, in a matter pertaining to assessment of tax, when the assessment order is based on scrutiny of account books, ledge, vouchers and other materials, the assessment being based on certain factual aspects of the matter, such questions can be more appropriately dealt with by the statutory Appellate Board than by a writ court under Article 226 of the Constitution. Accordingly, granting liberty to the petitioner to chall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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