9911796707
TMI Blog2015 (1) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... d Tax Act, 2005 (hereinafter referred as "the Act, 2005", for the sake of brevity). 2. Learned counsel appearing for the petitioner submitted that the impugned order at Annexure14 is an exparte order without giving any opportunity of being heard to the petitioner. 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 Rs. 90 Lakhs is imposed. It is further submitted by learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner has relied upon decisions rendered by the Hon'ble Supreme Court reported in (1998) 8 SCC 1 (Paragraphs 14 and 15) and decision reported in (1986) 2 SCC 103 (Paragraph 11) and several other decisions and has submitted that in the peculiar facts and circumstances of this case that a tax payer upon whom approximately Rs. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhave been taken by the State to serve the notice upon the petitioner or uponthe assesse Not only orthodox methods of service of notice should have been followed, but, over and above the orthodox methods, 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. Always exparte orders have inbuilt difficulties because correct fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oderma Circle, Koderma will give his own date or he may decide the matter, after giving adequate opportunity of being heard. All the necessary documents shall be presented by the petitioner, at the earliest before the Commercial Taxes Officer, Koderma Circle, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht guaranteed to the petitioner. In these circumstances, whenever order of remand and order of reassessment is passed by this Court, in a writ petition, provisions of Subsection 2 of Section 42 of the Act, 2005 is applicable and whenever there is 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 consume ..... X X X X Extracts X X X X X X X X Extracts X X X X
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