In the following cases, that is to say, -
(a) where no returns have been submitted by the operator in respect of any stage carriage for any month or portion thereof, or
(b) where the returns submitted by the operator in respect of any stage carriage for any month or portion thereof appear to the Tax Officer to be incorrect or incomplete,
1[The Tax Officer shall, at any time] after giving the operator a reasonable opportunity, in case (a) of making his representation, if any, and in case (b) of establishing the correctness and completeness of the returns submitted by him, determine the sum payable to the State Government by the operator by way of tax during such month or portion thereof:
Provided that, the sum so determined shall not exceed the maximum tax which would have been payable to the State Government if the stage carriage had carried its full complement of passengers during such month or portion thereof.
NOTES
Statutory remedies.- The rule of exhaustion of statutory remedies before grant of relief in a writ petition, is a rule of self-imposed limitation, a rule of policy, and discretion rather than a rule of law and the Court may, therefore, in exceptional cases issue a writ such as a writ of certiorari, notwithstanding the fact the statutory remedies have not been exhausted. It was held that this is one of those cases where the alternative remedy by way of revision under section 11A of the Act would not have been equally adequate and efficacious remedy.
It was held that sections 6 and 7 must be read together and the period of limitation provided for in section 7 must be read also in section 6.-K. Jayaraja Ballal v. The Commissioner (Bombay Division), 1976 Bom. L.R. 689.
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1. These words were substituted for the words “the tax officer shall” by Mah. 37 of 1962, section 5.