TAKE HOME Vs. STATE OF BIHAR

JUDGEMENT

(1.) An ex-parte order was passed by the Assessing Officer which is being challenged, inter alia, on the ground that the Petitioner did not have reasonable opportunity in the assessment proceeding and as such the assessment order is vitiated.

(2.) Learned Counsel appearing for the Commercial Taxes authorities contends that the Petitioner did not appear in the proceeding and thereafter even though sufficient opportunity being afforded he did not avail and ultimately the Commercial Taxes Officer had no other option than to pass the assessment order on the basis of the materials available to him. He further contends that even thereafter the Petitioner should have exhausted the alternative remedy before coming to this Court.

(3.) The tax liability is of Rs. 1,04,367.20. Admittedly, the Petitioner could not appear before the authorities and the authorities have passed the ex-parte order. The Petitioner's shop is a small one providing food.