M/S. SRI RAJESWARI AGENCIES, REP. BY ITS PROPRIETOR Vs. THE ADDITIONAL DEPUTY COMMERCIAL TAX OFFICER-II, COMMERCIAL TAXES DEPARTMENT

JUDGEMENT

(1.) WHETHER writ petitions filed after the expiry of the statutory period prescribed for challenging the assessment orders are maintainable (that too after filing appeals against those orders belatedly and without challenging the proceedings returning the belated submission of appeals) is the moot question that arises for consideration in these writ petitions at the instance of a petroleum dealer at Puducherry.

(2.) THE Additional Deputy Commercial Tax Officer -II, Puducherry filed a common counter affidavit indicating the issuance of pre -assessment notices and opportunity given to the petitioner to submit its objection. According to the assessing authority, along with the notices the ledger extracts received from the petroleum company were all furnished to the petitioner so as to enable the assessee to file objection. Since the assessee failed to file response within the time indicated in the provisional notices, the Commercial Tax Department was pleased to complete the assessment.

(3.) THE petitioner is a petroleum dealer appointed by M/s. Indian Oil Corporation Limited. The petitioner is an assessee on the file of Additional Deputy Commercial Tax Officer -II, Puducherry. The assessing authority rejected the returns filed by the petitioner and proposed to compute the total and taxable turn over. The Assessing Authority issued notices to the petitioner giving thirty days time to submit its response. It is a matter of record that the petitioner failed to submit its response within the prescribed period before the Commercial Tax Department. The Commercial Tax Officer after the expiry of the period indicated in the notices, completed the assessment.