M/s Keyeyan & Co. Vs. G.S. Bagehel & Ors.
EmailAppeal: Civil Appeal No. 1667 of 1988.
(Arising out of SLP (Civil) No. 8605 of 1987.)
(Arising out of SLP (Civil) No. 8605 of 1987.)
Petitioner: M/s Keyeyan & Co.
Respondent: G.S. Bagehel & Ors.
Apeal: Civil Appeal No. 1667 of 1988.
(Arising out of SLP (Civil) No. 8605 of 1987.)
(Arising out of SLP (Civil) No. 8605 of 1987.)
Judges: R.S.PATHAK,CJI., S.NATARAJAN & M.N.VENKATACHALIAH,JJ.
Date of Judgment: Apr 26, 1988
Head Note:
SALES TAX
Penalty – Reasonable opportunity to be afforded to the appellant to adduce evidence – Assessment orders and penalty orders set aside.
JUDGEMENT:
O R D E R
1. Special Leave is granted.
2. After hearing learned counsel for the parties, we allow the appeal, set aside the assessment orders and penalty orders and direct fresh assessments to be made after reasonable opportunity is afforded to the appellant to adduce evidence and to be heard in the matter.
3. It is pointed out by learned counsel for the appellant that a sum of Rupees five lakhs twenty eight thousand has already been paid by the appellant to the Sales Tax Department towards the liability assessed hitherto, and it is prayed that an Order be made releasing the bank accounts and other properties from attachment. We direct that the attachment will continue for a period of four months from today, during which period the Sales Tax Department should complete the fresh assessments. Liberty is granted, however, to the appellant to apply to the Sales Tax Department for release of the bank accounts from attachment.
4. The appeal is disposed of accordingly. There will be no order as to costs.
1. Special Leave is granted.
2. After hearing learned counsel for the parties, we allow the appeal, set aside the assessment orders and penalty orders and direct fresh assessments to be made after reasonable opportunity is afforded to the appellant to adduce evidence and to be heard in the matter.
3. It is pointed out by learned counsel for the appellant that a sum of Rupees five lakhs twenty eight thousand has already been paid by the appellant to the Sales Tax Department towards the liability assessed hitherto, and it is prayed that an Order be made releasing the bank accounts and other properties from attachment. We direct that the attachment will continue for a period of four months from today, during which period the Sales Tax Department should complete the fresh assessments. Liberty is granted, however, to the appellant to apply to the Sales Tax Department for release of the bank accounts from attachment.
4. The appeal is disposed of accordingly. There will be no order as to costs.
