2018 (9) TMI 2138 - HC - VAT and Sales Tax

Validity of assessment order - levy of Entry Tax - HELD THAT - After the perusal of record there is no justification that the Tribunal has allowed the appeal and has ignored the findings recorded by the First Appellate Authority while remanding the matter back to the Assessing Authority to re examine the material and evidence against the claim by the assessee. The order of the Tribunal is set aside - The revision is allowed by directing the assessing authority to pass an appropriate reasoned order as directed by the First Appellate Authority in accordance with law after providing adequate opportunity to the assesse opposite party.

Summary

Issues: Delay Condonation Application, Commercial Tax Revision

Delay Condonation Application:
The judgment addresses a delay condonation application for filing a revision. The court finds the cause shown for the delay to be sufficient and thus condones the delay. The delay condonation application is allowed.

Commercial Tax Revision:
The Commercial Tax Revision pertains to an order passed by the Commercial Tax Tribunal regarding the imposition of Entry Tax for the assessment year 2010-2011 under Section 9(4) of the Entry Tax Act. The revisionist challenges the imposition of Entry Tax amounting to Rs. 29,60,021 by the Assessing Authority. An appeal was initially filed by the assessee before the Additional Commissioner Grade II (Appeals) Commercial Tax, which was remanded back to the Assessing Authority for a fresh reasoned order. The First Appellate Authority directed the Assessing Authority to reexamine the material and evidence provided by the assessee. The assessee then appealed against the remand order before the Tribunal, which allowed the appeal. However, upon review, the court finds that the Tribunal erred in ignoring the findings of the First Appellate Authority. Consequently, the order of the Tribunal is set aside, and the revision is allowed. The Assessing Authority is directed to pass an appropriate reasoned order as per the directions of the First Appellate Authority within three months, providing the assessee with adequate opportunity.

This detailed analysis covers the issues of the delay condonation application and the Commercial Tax Revision, outlining the sequence of events leading to the court's decision to set aside the Tribunal's order and remand the matter back to the Assessing Authority for further proceedings.