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2018 (5) TMI 531 - HC - VAT and Sales TaxPenalty - the dealer had not produced any recorded evidence for the production of Form-17 declaration and also failed to produce any copy of acknowledgment in token of submissions of Form-17 - Held that - There is no dispute as to the factum of assessment order passed by the Commercial Taxes Officer and the respondent has received the objections along with the xerox copy of Form-17 and assessment order. In that event, he should have verified or caused to be verified the assessment as to whether Form- 17 produced by the dealer is genuine or not. The matter is remitted back to the respondent to consider the claim of the petitioner on the basis of xerox copy of Form-17 produced to him - appeal allowed by way of remand.
Issues:
Assessment based on Form-17 submission for concessional tax rate, Revision notice for lack of Form-17 evidence, Penalty imposition for non-production of Form-17 acknowledgment. Analysis: The petitioner, a manufacturer of poly bags and printed materials, filed returns for the Assessment Year 2004-05, claiming concessional tax rates using Form-17 for poly prophile and printed goods. The assessing officer verified and certified the Form-17 submission. However, a revision notice was issued alleging non-filing of Form-17 evidence. Despite objections and submission of xerox copies of Form-17 and assessment order, the respondent levied a penalty for lack of recorded evidence and acknowledgment of Form-17 submission. The High Court found that the respondent failed to consider the assessing officer's verification and certification of Form-17, leading to the order not standing scrutiny of law. Citing a similar case precedent, the Court set aside the respondent's order for non-application of mind and remitted the matter for fresh consideration. The Court remitted the matter back to the respondent to reevaluate the petitioner's claim based on the xerox copy of Form-17 provided. The petitioner was directed to resubmit the xerox copies for reconsideration, with a directive to the respondent to complete the proceedings within one month from the date of the Court's order. The writ petition was disposed of with these directions, without imposing any costs.
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