2012 (3) TMI 429 - HC - VAT and Sales Tax

Summary

Issues Involved:
The issues involved in the judgment are reassessment proceedings u/s Central/UP Sales Tax Act for the assessment years 1999-2000 and 2000-2001, denial of certain documents and cross-examination, and the passing of separate reassessment orders for the year 2000-01.

Reassessment Proceedings for 1999-2000 and 2000-2001:
The petitioner was assessed under the Central/UP Sales Tax Act for the assessment years 1999-2000 and 2000-2001. Subsequently, the Addl. Commissioner granted sanction to the assessing authority to start re-assessment proceedings on 5.5.2004. The petitioner filed writ petitions against the same, which were dismissed on 15.7.2010. The reassessment proceedings started thereafter. The petitioner filed an application for supply of certain documents and to cross-examine some persons, but no orders were passed on the application. The writ petitions related to these issues were disposed of on 9.2.2011.

Denial of Documents and Cross-Examination:
The counsel for the petitioner submitted that the petitioner had filed an application along with an order dated 9.2.2011, but the SIB report was not given to him. The petitioner argued that no reassessment order can be passed on the basis of the same. However, the Assessing Authority, while passing the order dated 15.12.2011, mentioned the reason why the SIB report could not be given. The court observed that the correctness of this decision can be challenged in appeal, and there was no justification to interfere. The petitioner was advised to raise objections before the appellate authority.

Separate Reassessment Orders for 2000-01:
For the assessment year 2000-01, separate reassessment orders were passed on 15.12.2011, leading to the filing of the present writ petitions. The court heard the counsel for both parties and ultimately dismissed the writ petitions with the observation that the petitioner could challenge the reassessment order before the appellate authority.

This judgment highlights the importance of following due process in reassessment proceedings, the right to access relevant documents, and the recourse available to taxpayers in case of disputes with the assessing authority.