2007 (10) TMI 553 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to order of Sales Tax Appellate Tribunal - Imposition of penalty on dealer for issuing sales bills - Appeal before Deputy Commercial Tax Officer - Appeal allowed by Appellate Assistant Commissioner - Revision by State - Writ petition by Government challenging order.

Analysis:
The Writ petition sought a Writ of Certiorari to quash the order of the Sales Tax Appellate Tribunal imposing a penalty on the dealer for issuing sales bills amounting to Rs.46,51,060 within two days. The Commercial Tax authority found the sales unbelievable due to lack of previous history of such sales, inadequate storage facilities, and failure to maintain required records. The Deputy Commercial Tax Officer dismissed the dealer's appeal, but the Appellate Assistant Commissioner allowed it, accepting the genuineness of sales before a specified date.

The State, aggrieved by the appellate order, filed a revision which upheld the decision. The Government then filed a writ petition reiterating the Commercial Tax Authority's stance. During the hearing, the dealer's counsel cited a previous court decision involving similar facts where the writ petition was dismissed. The Government Pleader did not present any contrary arguments. The Court examined the records and the cited decision, emphasizing the importance of concurrent findings by the appellate authority, Sales Tax Appellate Tribunal, and revisional authority. The Court agreed with the previous decision, highlighting the authorities' expertise in dealer affairs and the lack of grounds to challenge their findings.

The Court noted that the Tribunal was satisfied with the dealer's storage capacity and presented documentary evidence of stock and sales. It concluded that it should not interfere with factual findings made by competent authorities, especially when supported by evidence. Therefore, the Court dismissed the writ petition, aligning with the earlier decision and finding no merit in the Government's challenge.