MOHAN LAL Vs. STATE OF H.P.

JUDGEMENT

(1.) We have heard Sri Bharat Ji Agarwal, learned Senior Counsel along with Sri Shubham Agarwal and Sri Piyush Agarwal for the petitioner and Sri C.B. Tripathi, learned Special Counsel for the State.

(2.) By our order dated 14th March, 2016 we had directed the Special Counsel for the State to produce the original record relating to the assessment proceedings. We have perused the same. Based on the order sheet and other records we are proceeding to decide the petition finally without calling for a counter affidavit.

(3.) The petitioner provides direct to home (DTH) broadcasting service upon being granted a licence under the Indian Telegraph Act, 1885 and under the Indian Wireless & Telegraph Act, 1933. The petitioner has distributors and dealers within the State of U.P., through which Set Top Boxes have been installed to their subscribers. It seems that certain inquiry was initiated by the Assessing Officer on 11th Jan., 2016 with regard to verification of the consignment sales, which were partly considered and the matter was adjourned finally on 10th Feb., 2016. In the meanwhile, on 8th Feb., 2016 the assessing authority issued a direction for issuance of notice for the purpose of making a provisional assessment for the month of April, 2015 to Dec., 2015 and directed the office to issue a notice fixing 10th Feb., 2016 as the first date. The records indicates that the online notice was generated by the office on 9th February,2016 at 5:37 p.m. It is apparently clear that the notice was served thereafter.