- (1.) This writ petition is under Articles 226 and 227 of the Constitution of India whereby and whereunder the notice as contained in Memo No.1 dated 28.01.2013 issued by respondent No.2, directing the petitioner to deposit a sum of Rs.18,64,357.00/- towards interest for 12 years 10 months and 08 days @ 12% per annum having been passed in Certificate Case No.02(ST) of 2000-01 has been sought to be quashed.
(2.) The brief facts of the case as per the pleading made in the writ petition is that the petitioner is running a canteen at Dhanbad Railway Station, by which, as a condition precedent, the petitioner has got registration under the Commercial Taxes Department of Dhanbad under Urban Circle, Dhanbad being Registration No.DV- 603(R).
(3.) The sales tax has been paid to the Commercial Taxes Department from time to time, i.e., from the period from 1985-86 to 1996-97 to the tune of Rs.5,46,430.29/-. According to the petitioner, the Commercial Taxes Department has unilaterally assessed the liability of sales tax for the period from 1985-86 to 1996-97 assessing the amount to the tune of Rs.12,08,530.55/-.;