Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 854 - MADRAS HIGH COURT

2016 (10) TMI 854 - MADRAS HIGH COURT - TMI - Attachment of Bank Accounts - recovery of arrears of sales tax under the Central Sales Tax Act, 1956 - straight away garnishee order passed without serving any notice or passing any assessment order - Held that: - Considering the nature of allegation based on which, assessment has been completed and as it pertains only to production of 'C' forms, this Court is inclined to grant one more opportunity to the petitioner to produce all the documents. Acco .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Commissioner directed that the Assessing Officers can allow Form-C, Form E-I, E-II and F-Forms, to be filed after completion of assessment on sufficient cause. - W.P.No.34156 of 2016 and W.M.P.Nos.28480 to 29482 of 2016 - Dated:- 29-9-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. M. Desingu For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.M.Desingu, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government pleader accepts notice on behalf .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d and straight away, garnishee order has been passed, which is against law. 3. In order to verify the correctness of the same, learned Additional Government Pleader was directed to get copies of the files and to get necessary instructions from the Assessing Officer. Accordingly, Tmt.M.Bhavani, Assistant Commissioner(CT), Saidapet Assessment Circle has forwarded the file vide her letter dated 29.09.2016. The learned Additional Government Pleader pointed out that in two places, the signature of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on the petitioner. 5. Infact, the assessee also attributed certain other motices to certain other persons in the Department, which need not be gone into at this juncture. In the light of the following facts, the assessment order for the year 2013-2014 dated 23.09.2015 is said to have been passed under the Central Sales Tax Act and the reason for making the assessment is on the ground that the petitioner has not produced 'C' forms. 6. The petitioner's case is that if notice had been i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version