VED SAGAR JAICHAND SOOD Vs. TAX OFFICER GWALIOR

JUDGEMENT

(1.) THIS is a petition under Articles 226 and 227 of the Constitution of India for a writ of certiorari for quashing orders dated 2 8-1976, passed by Tax Officer, Gwalior (Regional Transport Officer, Gwalior) and the notice of demand under Rule 7 of the Madhya Pradesh Motor Vehicles (Taxation on Passengers) Rules, 1959, dated 23-7-1975.

(2.) THE petitioner was plying buses on different routes, namely, Guna to sironj, Guna to Ashoknagar, Guna to Shamshabad and Aron to Fatehgarh. The petitioner was collecting passenger tax at the prescribed rate and he submits that he filed the returns in the prescribed forms. He also says that he maintains account books prescribed under the Madhya Pradesh Motor Vehicles (Taxation on Passengers) Act, 1959 (hereinafter referred to as the Act) and these accounts books were always subject to checking by the officers/inspectors. The Tax Officer was not satisfied with the returns submitted by the petitioner and they appeared to him to be incorrect as well as incomplete. Therefore, he issued notices under rule 7 of the said Rules on 23-7-1975 and in presence of the petitioner on 2-8-1975, he increased the percentage of tax and on the basis of this, he issued notices on demand of 4-8-1975. Against this, the present petition is filed.

(3.) THE petitioner complains in this petition that the notices are bad because they are not according to law. There was no material before the tax officer for coming to the conclusion that the returns filed were incomplete or incorrect. Then, there cannot be reassessment without giving a finding as to why the original assessment is bad. Lastly, he has mentioned in the petition that the so-called reassessment was barred by limitation. Further, he submits that there is no other alternative and efficacious remedy to seek the redress except through this petition. This petition is filed on 18-9-1975.