NESTLE INDIA LIMITED Vs. COMMISSIONER OF TAXES

JUDGEMENT

(1.) Heard Dr. A.K. Saraf, learned Sr. Advo - cate, assisted by Shri D.Baruah. None ap - peared for the respondents.

(2.) This is an application under Article 226 of the Constitution of India for quashing the notices, the order of suo moto revision and the order of assessment, dated 22.10.99, passed by the Superintendent of Taxes, Guwahati, under Section 17(4) of the Assam General Sales Tax Act, for short the Act', read with Section 36 of the Act, for the assessment year 1993-94 and 1994-95.

(3.) The Nestle India Limited, a limited company, is a registered dealer under the Act. For the assessment year 1993-94 and 1994-95, the petitioner filed its return and, thereafter, the assessments were completed by the Superintendent of Taxes, vide order, dated 31.5.96 and 2.11.96, after examination of the Books of Accounts, documents etc. Subsequently, the Superintendent of Taxes issued a notice, dated 3.12.99, under Section 44(1) of the Act to show cause, and accordingly the petitioner filed its reply. The Superintendent of Taxes, thereafter, did not proceed with the said show cause notice. However, the Deputy Commissioner of Taxes issued notice under Section 36(1) of the Act to the petitioner Company to show cause, and accordingly the petitioner Company filed their replies. Some correspondence went on and subsequently the Deputy Commissioner of Taxes, set aside the order of assessment and directed the Superintendent of Taxes to make fresh assessment. Accordingly, the Superin- tendent of Taxes issued further notices and thereafter the impugned order of asssessment was passed.