SURANA INDUSTRIES LTD. NO. 10/1, 2ND MAIN ROAD NEW TIMBER YARD LAYOUT BANGALORE 560 026 REP. BY ITS GENERAL MANAGER-ACCOUNTS SRI. S.S. DESHPANDE Vs. THE COMMERCIAL TAX OFFICER (ENFORCEMENT), SOUTH ZONE-15 VKT-2, 2ND FLOOR, 80 FT. ROAD NEAR NATIO

JUDGEMENT

(1.) LEANED HCGP is directed to take notice for the respondents.

(2.) IN these eases, the petitioner has called in question the validity of the order at Annexure -D dated 10.10.2011 and the demand made in the communication at Annexure -D1 dated 8.11.2011 whereby the lst respondent has rejected the request of the petitioner to stop recovery proceedings pursuant to the order at Annexure -D.

(3.) LEARNED Counsel for the petitioner submits that the 1st respondent has inspected the branch office of the petitioner at Bangalore without authority of law. It is further contended that the petitioner has filed its returns under Section 35(1) of the Act. The said returns is deemed to have been accepted under Section 38(1) of the Act. Therefore, it was unnecessary for the 1st respondent to pass the protective order of assessment under Section 38(5) of the Act