KRISHNA Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) PETITIONER challenges the assessment order dated July 4, 2006. The grievance of the petitioner is that there was a request to grant time to produce the purchase list. However, the assessment order has been passed levying tax and penalty without an opportunity as above. Further, the petitioner relied on the clarification issued on November 17, 1999 by the Commissioner of Commercial Taxes, which according to the petitioner has not been followed. Therefore, the order of assessment dated July 4, 2006 is challenged under Article 226 of the Constitution of India.

(2.) HEARD the learned Special Government Pleader, who would refer the paragraph 9 of the impugned order, in which it is specifically stated that a notice was issued and served on the dealer calling for objections. It is also stated that the dealer has filed the objections on June 1, 2006. The said objections were considered by the authority and an order of assessment has been passed on merits. He further submitted that as against the order of assessment there is a remedy by way of appeal and the petitioner has rushed to this court without exhausting the statutory alternative remedy.

(3.) WITH regard to the clarification of the Commissioner, it is submitted by the learned Special Government Pleader that the assessing authority will have to deal with the matter on its own merits. Even assuming such clarification has not been specifically dealt with in the order of assessment, it is open to the petitioner to agitate the same in accordance with law by filing an appeal as provided under the statute.