Document Fragment View
Fragment Information
Showing contexts for: intimation unclaimed in M/S.Mak Agro Commodities vs The Commissioner Of Commercial Taxes on 20 March, 2001Matching Fragments
11. With regard to the assessment finalized in respect of the year 2000-2001 as per Ext.P10, it is seen that the notice sent by the departmental authorities was returned 'unclaimed' and hence notice was served by affixture. The relevant portion of Ext.P10 reads as follows:
"The notice containing the above proposal dated 31.01.2011 inviting objection if any was issued to the assessee by registered post in the last known business place of the assessee Company as well as to the permanent address of the Directors of the Company. All the notices were returned by the postal authorities with the endorsement 'unclaimed'. Hence the notice was served by affixture. Remarks seen in the cover such as 'Deposit 10 days' intimation given and finally 'unclaimed' evidencing deliberate attempt from the part of the assessee to evade from accepting the Statutory notice issued from this office and thereby from the assessment proceedings. The notices are treated as served upon the assessee under Section 55B (b)(c) read with Rule 63(b)
13. Assessment proceedings in respect of the years 1999- 2000 and 2000-2001 and penalty proceedings in respect of the year 2000-2001 are under challenge in this writ petition filed by the petitioner Company. Pursuant to the search and seizure effected in the premises of the petitioner Company, Ext.P4 order dated 10.02.2011 was passed by the first respondent, imposing penalty under Section 45A of the KGST Act. After completing the procedural formalities, the assessment was also finalized in respect of the assessment years 1999-2000 and 2000-2001, as per Ext.P5 and P6 orders dated 23.2.2011 and 1.3.2011 respectively, passed by the second respondent. It is discernible from the pleadings and records produced that there were different stages/rounds of litigation including by approaching this Court by filing W.P.(C).No.13871/2005. After issuing notice under Section 17(3) of the KGST Act inviting objections and also after giving an opportunity of personal hearing, the proceedings were pursued further. As the opportunity given was not utilized, a notice was sent by registered post to the petitioner Company in its address and so also to the Directors in their residential address, which was caused to be returned as 'unclaimed', despite serving intimation in this regard by the postal authorities. It was in the said circumstances that the assessment proceedings were finalized as per Ext.P5 and P6 orders. The observation in Ext.P5 in this regard is as follows:
The cover containing the notice addressed to the Company address was returned by the postal authorities noting endorsement "Left".
But the cover containing the notice address of both the directors are also returned by the postal authorities with endorsement.
"Intimation sticked on 23.2.2011, 24.2.2011 and 25.2.2011, unclaimed"
Though the postal authorities have served intimation the consecutive days the dealer had not turned up to accept the letter. Form the above fact is evidently clear that the dealer is willfully evading from the procedure of completing the final assessment for the year 2000-01.