MINDA SAI LTD Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) MR. R. MAHADEVAN, the learned Additional Government Pleader takes notice for the respondent.

(2.) WITH the consent of the learned counsels appearing on either side, the writ petition itself is taken up for final disposal.

(3.) THE petitioner, who is engaged in the manufacture of Auto Electric components, is an assessee, on the file of the respondent herein. For the reason that the petitioner has not filed, details to prove the correctness of the Form F declaration filed under Section 6-A of the Central Sales Tax Act 1956 (in Short `the Act'), the respondent had disallowed the claim of exemption on stock transfer and determined the taxable turnover at Rs. 56,24,613/- for the assessment year 2003-2004, as against the reported turnover of Rs. 30,97,285/- and passed the impugned order, dated 28. 04. 2006. Despite the claim of the petitioner, by way of a letter, dated 10. 08. 2006, for the return of the said Form F declaration, for rectification and representation, the same has not been complied with. Hence, the present writ petition has been filed to quash the impugned order on the ground that no opportunity has been given to the petitioner before levying the tax impugned.