RAMESH DARA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the Assessment Order AAO No.67193 dt.09-10-2020 passed by 1st respondent for the assessment year 2016-17 under the provisions of the Central Sales Tax Act, 1956 (for short 'the Act').

(2.) It is the contention of learned counsel for petitioner that the assessee in the instant case as per the Registration Certificate is M/s.Siri Oil Industries, of which the petitioner is the proprietor; that 1st respondent had passed the impugned Assessment Order in the name of the proprietor, and not in the name of the proprietary concern; and so the impugned order is liable to be set aside.

(3.) It is also contended that the petitioner had submitted declarations in Form 'F' through its Auditor in respect of its consignment sales in response to show cause notice dt.16-06-2019 issued by 1st respondent; thereafter the 1st respondent had issued the notice dt.05-10-2020 for personal hearing on 07-10-2020; that petitioner had appeared the personal hearing and filed objections dt.07-10-2020 giving all the particulars of turnovers taxable, non-taxable and exempted with a separate statement; that petitioner had also filed 'F' forms on 07-10-2020 (annexure P-6) covering turnovers towards consignment sales for the relevant tax period; but none of these documents have been considered by 1st respondent while passing the impugned Assessment Order relating to the consignment sales.