VICTOR VEGAS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner, in this writ action has called in question the assessment orders passed by the respondent vide Annexure H and J are in support of the relief has urged thus:

(2.) ON inspection of the business premises of the petitioner by the Assistant Commissioner of Commercial Taxes on 8.3.2012, he found from the books of account available that petitioner was liable to pay tax of Rs. 8,96,813/ - for the year 2010 -11 and Rs. 4,08,656/ - for the subsequent year, i.e. 2011 -12. He was advised to prepare and file returns under VAT.

(3.) PETITIONER claims to have received another notice on 21.12.2013 under the aforesaid provisions proposing to levy tax, penalty and interest again disallowing exemptions available. The same is produced at Annexure -F. Petitioner submits it was given only 7 days time to file objection to produce books of account which was immediately not possible, however, he has co -operated with the Department by furnishing books maintained from 20.10.13 to 29.12.2012.