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1996 (9) TMI 574 - HC - VAT and Sales Tax
Issues:
1. Jurisdiction of the assessing authority 2. Rejection of account books during assessment Jurisdiction of the Assessing Authority: The case involved a sales tax revision arising from the decision of the Sales Tax Tribunal, concerning two cross appeals related to the assessment year 1975-76 under the U.P. Sales Tax Act, 1948. The primary issue was whether the assessment order made by Sales Tax Officer (A) Aligarh was valid or void due to lack of jurisdiction. The court analyzed relevant provisions of the Act and Rules to determine the authority of the assessing officer. It was established that the officer in question was duly appointed as Sales Tax Officer, Aligarh, and was authorized to perform assessment work within the Aligarh Circle. The court cited precedents to support the automatic authority vested in a Sales Tax Officer upon appointment to a circle. Ultimately, the court concluded that the assessing officer had the jurisdiction to conduct the assessment, dismissing the challenge to his authority. Rejection of Account Books during Assessment: The second issue revolved around the rejection of account books during the assessment process. The court noted that the rejection of account books and the determination of assessment on best judgment are distinct matters. The account books were rejected as they were not produced during the assessment proceedings, a valid ground for rejection. However, the Sales Tax Tribunal set aside the assessment due to the assessee's claim of inadequate opportunity to explain the adverse material used in the best judgment assessment. The Tribunal remanded the case to allow the assessee to verify the material and provide its version for a proper assessment. The court upheld the Tribunal's decision, emphasizing the need for a fair opportunity for the assessee to present its case. The argument that the Tribunal should not have rejected the account books was rejected by the court. In conclusion, the court found the revision devoid of merit and dismissed it, with no orders as to costs.
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