TMI Blog2016 (6) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... to discharge tax liability has to be read-down as a notice and the endorsement Annexure-D shall be treated as pure show-cause notice calling upon the petitioner to submit its reply. Petitioner is given three weeks’ time from today to file detailed objection regarding the jurisdiction and competence of the Deputy Commissioner to make such an assessment or to issue such a show-cause notice. - Decided partly in favor of petitioner. - Writ Petition No. 102605/2016 (T-RES) - - - Dated:- 23-3-2016 - MR. B.S.PATIL J. For the Appellant: Sriyuts K.P.Kumar, Senior Counsel for T.Suryanarayana, Vikram Huilgol H.R.Kambiyavar, Advocates) For the Respondents (By Sri M.Kumar, Addl. Government Advocate) ORDER Learned Additional Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter, on the same day i.e. on 8th March 2016 Annexure-D endorsement has been issued by the Deputy Commissioner of Commercial Taxes (enforcement) wherein it was made clear that petitioner would be given ten days time to reply to the notice dated 03.03.2016 and to produce necessary documents to substantiate their stand but in the meanwhile, petitioner had to discharge tax liability immediately as per the notice-Annexure-B. It is in this background present writ petition has been filed. 6. I have heard learned senior counsel for petitioner who has taken me through the provisions in Sections 39 and 74 of the Act. It is his main contention that Deputy Commissioner who has issued the notice Annexure-B has no jurisdiction or competence to asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice to enable petitioner to submit reply including as regards the power, authority and jurisdiction of the Deputy Commissioner to make such assessment under Section 74 in the guise of issuing notice under the provisions of the Act, ends of justice would be met. 10. No demand notice nor any coercive steps has been initiated pursuant to the notice issued. The endorsement issued makes it clear that petitioner has been given time to file reply. Therefore, direction issued by the Deputy Commissioner calling upon the petitioner to discharge tax liability has to be read-down as a notice and the endorsement Annexure-D shall be treated as pure show-cause notice calling upon the petitioner to submit its reply. Petitioner is given three weeks tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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