V. GEORGE VINCENT Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) NOTICES were issued by the respondent on September 12, 2005, proposing to assess the petitioner to tax on the basis of best of judgment, for the assessment years 1999 -2000 and 2000 -01, after a report from enforcement wing officers of the department. The petitioner submitted separate replies on September 28, 2005. Thereafter the respondent passed two separate assessment orders dated June 29, 2007 demanding payment of tax as well as imposing a penalty of 150 per cent of the tax demanded. Challenging these assessment orders the petitioners have filed the present writ petitions.

(2.) HEARD Mrs. Aparna Nandakumar, learned Counsel appearing for the petitioner and Mr. Pala. Ramasamy, learned Special Government Pleader appearing for the respondent.

(3.) IT appears that a Central Bureau of Investigation (CBI) enquiry was initiated against a dealer by name M/s. Bee Am Chemicals, Shri Lalit Nagapal and Shri Anil Nagpal and others, in respect of certain fraudulent transactions. The Central Bureau of Investigation (CBI) also issued summons to the petitioner to produce the documents.