1998 (6) TMI 554 - AT - VAT and Sales Tax

Summary

Issues involved:
Violation of principles of natural justice in assessment order, adequacy of details furnished by assessing authority, availability of alternative remedy through appeal.

Analysis:
The petitioner filed an O.P. against the Commercial Tax Officer's order, alleging violation of natural justice principles. The petitioner's advocate argued that the assessing authority did not provide details of electricity consumption and survey basis for the assessment. The advocate cited previous court decisions to support the claim of natural justice violation, while the Government's advocate denied any violation.

Upon careful consideration, the Tribunal found that the assessing authority had provided sufficient details regarding electricity consumption and survey report in the pre-assessment notice. The authority obtained electricity consumption details from the Electricity Department, and the petitioner had access to this information through meter readings. Despite requests for details on cooly crushing, the petitioner did not provide the necessary information, leading the authority to reassess the turnover based on available data.

The assessing authority granted the petitioner time for objections and a personal hearing, which the petitioner did not utilize fully. The Tribunal concluded that the petitioner had been given proper opportunities and there was no violation of natural justice principles. Contrary to the cases cited by the petitioner's advocate, the details were adequately furnished beforehand, objections were considered, and a fair hearing was provided.

The Tribunal dismissed the original petition, stating that the petitioner had the right to appeal the decision before the first appellate authority. The time spent in the Special Tribunal would be deducted from the appeal filing deadline. The order was to be returned to the petitioner, and compliance with the Tribunal's decision was mandated.

In conclusion, the Tribunal found no breach of natural justice principles in the assessment order, as the assessing authority had provided necessary details and opportunities for the petitioner to present objections. The petitioner was advised to pursue the available remedy of filing an appeal before the first appellate authority.