SELVAN TIMBERS Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner is a registered dealer in timber and filed returns for the assessment years 2011-2012 and 2012-2013. Thereafter, the Assessing Authority issued pre-revision notices dtd. 11/7/2016 calling for objections. Since the petitioner was suffering from some ailment, he did not file his objections. Therefore, the Assessing Authority has confirmed the proposal on 31/10/2016 by way of impugned orders. On 6/4/2018, a demand notice was issued by the respondent demanding the sales tax arrears. Subsequently, the petitioner applied certified copies of the assessment orders and challenging the same, the petitioner is before this Court.

(2.) The learned counsel for the petitioner would contend that the revision notices were issued pursuant to an inspection conducted in the place of business of the petitioner. The inspection team found certain defects and omissions with regard to purchase turnover and that the petitioner has suppressed the purchase turnover of Rs.34,30,825.00 and Rs.26,25,288.00 respectively, as per Annexure-I filed by him and Annexure-II of the selling dealer. It is the case of mismatch and the materials which relied on by the respondent were not supplied to the petitioner nor any personal hearing was afforded to him. Therefore, the impugned orders are sought to be set aside.

(3.) Per contra, the learned Special Government Pleader appearing for the respondent would vehemently contend that the impugned orders are of the year 2016 and the petitioner did not file his objections. Only after a demand notice was issued by the department, he approaches this Court without preferring an appeal to the appellate authority. For nonexhaustion of appeal remedy, the Writ Petitions are liable to be dismissed.