HOTEL RAJDOOT PVT LTD Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THESE writ petitions raising common question are disposed of by a common judgment and the facts are taken from W. P. (C) No. 1819 of 2003. The facts of W. P. (C) No. 7975 of 2002 are identical to W. P. (C) No. 1819 of 2003.

(2.) THE petitioner is a registered dealer under the Delhi Sales Tax Act, 1975 (hereinafter referred to as "the Act" ). THE dealers who are registered are required to file returns at such intervals as may be prescribed. Incidence and levy of tax are found in Chapter II of the Act. Chapter II of the Delhi Sales Tax Rules, 1975 (hereinafter referred to as "the Rules") refers to incidence and levy of tax. THE period of turnover is prescribed in rule 6. Sub-rule (1) of rule 6 refers to the taxable turnover under sub-section (2) of section 4 of the Act and return period in relation to a dealer referred in sub-section (2) of section 21 of the Act. For the said purpose one will have to refer to Chapter V of the Rules wherein rule 21 refers to the return period.

(3.) IN response to the said notice, the dealer appeared and pointed out the fact that the dealer cannot be assessed on a single day's transaction. The assessing officer considering the material placed before him arrived at a conclusion that there was suppression of sales and, therefore, he proceeded with the assessment proceedings and framed assessment on September 25, 2002, a copy of which is produced at page 44 (annexure D ). It is this assessment order which is the subject-matter of this writ petition. The question, which is required to be determined by the court is whether the assessing officer can assess the dealer without calling upon him to file a return ?