SRI SAKTHI MILLS Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) THE petitioner has come up with this writ petition, challenging an order of assessment passed on July 7, 2009 under the Tamil Nadu General Sales Tax Act, 1959 for the assessment year 2003 -2004. Heard Mr. B. Raveendran, learned counsel appearing for the petitioner and Mr. R. Mahadevan, learned Additional Government Pleader (Taxes) appearing for the respondent.

(2.) THE case of the petitioner is that he is a dealer in edible oil and oil seeds. The petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act 1959 and Central Sales Tax Act, 1956 with effect from May 6, 2003. But the registration was cancelled with effect from April 1, 2004, on account of the failure of the petitioner to file returns. Thereafter, the assessment for the year 2003 -04 was finalised on June 18, 2007. However, a reassessment notice was issued on August 13, 2007, alleging that from an extract obtained from Meenakshipuram Check -post, Kerala, the petitioner was found to have effected purchases of palmolein to the tune of Rs. 2,62,71,341 and transported the same to Annur via Meenakshipuram Check -post, without touching the Tamil Nadu check -post. It is the claim of the petitioner that he filed objections on November 22, 2007 to the reassessment notice dated August 13, 2007 and he did not hear anything thereafter. But another notice dated November 3, 2008 was received by the petitioner, alleging that a purchase of palmolein to the tune of Rs. 4,48,495 was also not accounted for. The petitioner claims that in response to this notice, he appeared in person and requested for the details and that without furnishing the details, the impugned order of assessment dated July 7, 2009 was passed. Therefore, challenging the said proceedings, on the ground that the impugned order was passed without furnishing the extracts called for, the petitioner has come up with this writ petition.

(3.) IN the affidavit filed by the petitioner in support of the writ petition, there is no whisper about any assessment order passed on November 7, 2007 on best of judgment basis. The only assessment order about which the petitioner claims knowledge, is the one dated July 7, 2009 impugned in the writ petition. But as per the counter -affidavit of the respondent, the respondent issued pre -assessment notices dated June 18, 2007 and August 13, 2007, resulting in a best of judgment assessment order dated November 7, 2007. Thereafter, fresh material came to light leading to a pre -revision notice dated December 31, 2008 and an order dated July 7, 2009.