VASANTHI AUTOMOBILES Vs. COMMERCIAL TAX OFFICER II, PUDUCHERRY

JUDGEMENT

(1.) The petitioner seeks a writ of certi-orarified mandamus to quash the proceedings dated October 15, 2008 and to direct the respondents to pass fresh order of assessment based on the letter dated January 22, 2010.

(2.) The petitioner herein was visited with demand notice in respect of the assessment year 2006-07 rejecting the claim for exemption on a turnover pertaining to stock transfer. Since the declaration in forms C and F at the time of filing of the return were not available at the buyers' end, the petitioner's claim for exemption and concessional levy was rejected, thereby visited the petitioner with higher rate of tax. It is stated that in spite of the efforts taken, the petitioner could get the declaration form F only on January 12, 2010. As far as C declaration form is concerned, the petitioner is yet to receive the same. The petitioner sought for fresh assessment on the basis of the said available form F by making necessary application under section 16 of the Pondicherry General Sales Tax Act. However, the application was rejected under order dated October 15, 2008 on the ground that the petitioner had not filed the same within 90 days. Hence, the present writ petition has been filed.

(3.) On notice, the learned Special Government Pleader appearing for the respondent produced before me a copy of the Pondicherry General Sales Tax Rules, 1967. Rule 4 relates to procedure for making assessment. Subclause (c) to rule 4(iii) provides where an assessee claiming concessional rate of tax or exemption fails to furnish the necessary declaration in form C or form D, as the case may be, the dealer shall be assessed at the higher rate of tax on the turnover declared in the returns filed by them by rejecting the claim made without issue of any pre-assessment notice or show-cause notice. However, if the dealer filed declaration within a period of 90 days from the date of receipt of the assessment order, the assessment order stands suitably modified under section 16 of the Act to the extent of the declaration filed under form C or D, as the case may be.