RAJESH BALIA, J. - (1.) THE amendment application filed during the course of hearing for bringing on record the assessment order passed in pursuance of the impugned notice challenging the same, as the assessment order has been communicated to the petitioner during the pendency of the writ petition. As it relates to the circumstances which have arisen subsequent to the filing of the writ petition and does not change the nature of the issue raised in the petition, the amendment is allowed and the petitioner is permitted to file the assessment order passed in pursuance of the impugned notices.
(2.) HEARD learned Counsel for the parties. The petitioner has filed the writ petition challenging the notice dt. 16.5.2001 passed by the Commercial Taxes Officer, Pali under Sections 3, 4 and 12 read with Rule 10 and under Section 13 read with Rule 14(6) of the Rajasthan Tax on Entry of Goods into Local Areas Act; 1999 (for short, 'the Act of 1999') for making an assessment and levying penalty under Sub -section (2) of Section 17 pointing out that the petitioner is unregistered dealer and is liable to pay tax under the Act of 1999 but he has failed to submit the return of turnover/information within the time prescribed under Rule 11 and pay the tax thereon. It was also mentioned in the notice that as per entries in Pali Local area his grey cloth purchasing is approx. Rs. 8 crores. The next date was fixed on 31.5.2001.
(3.) IN response to this notice in the first instance, the petitioners submitted a letter to CTO concerned on that very date i.e. 16.5.2001 that he has commenced his business only on 19.4.2000. He also stated that his turnover from 19.4.2000 to 31st March, 2001 is more than five crores. He has also stated that he is yet to get himself registered under the Entry Tax Act. However, he did not mention the anything about his claim to exemption for financial year 2000 -2001.;