2013 (1) TMI 693 - HC - VAT and Sales Tax

Summary

Issues involved: Challenge to notice u/s 82 of Assam Value Added Tax Act, 2003 and order of assessment u/s 9(2) of Central Sales Tax Act, 1956 based on validity of suo motu revisional order of assessment.

Summary:

The High Court of Gauhati, comprising Chief Justice A.K. Goel and Justice Kotiswar Singh N., heard multiple petitions challenging the validity of a suo motu revisional order of assessment. The petitioner in W.P. (C) No. 936 of 2009 contested a notice dated November 28, 2007 u/s 82 of the Assam Value Added Tax Act, 2003, and an order of assessment dated March 6, 2008, alleging an error in the turnover assessment for the year 2005-06. The petitioner argued that the declaration relied upon in the notice was non-existent and not provided for rebuttal, leading to a best judgment assessment by the assessing authority. The petitioner emphasized the need for tangible material to support any further revision by the authority.

The court noted the absence of the declaration referred to in the notice, which deprived the petitioner of the opportunity to challenge it. As the alleged declaration was disputed by the petitioner and not produced before the court, the revisional order based on it was deemed unsustainable. Consequently, the petition was allowed, and the impugned order of the revisional authority was set aside. However, the revisional authority was granted the liberty to issue a fresh order after providing the petitioner with a fair opportunity. The petitioner was directed to appear before the revisional authority on March 4, 2013, for further proceedings.