2012 (5) TMI 169 - HC - VAT and Sales Tax

Irregularity in Form C under sales tax - Assessment under section 21(1) of the U.P. Trade Tax Act, 1948 (UPTT) - It was contended that unless the petitioner is supplied relevant materials, which is basis of the proceedings under Section 21(1) of the Act, no assessment can be made. - The notice categorised the allegations against the petitioner in eight categories and with regard to each Form-C details of allegations have been clearly mentioned. - the respondents shall rely on only those documents of which the petitioner has been made aware by filing earlier counter affidavit and in the event the respondents propose to rely on any other document, opportunity of inspection of the document or copy thereof be given to the petitioner. It goes without saying that while passing the final order, the question of limitation is to be gone into by the respondents as at this stage no direction is needed to decide the said question separately.

Summary

Issues:
1. Assessment year 2001-02 (Central) - Limitation for assessment
2. Supply of authenticated documents to the petitioner

Analysis:
1. Assessment year 2001-02 (Central) - Limitation for assessment:
- The petitioner sought a writ of mandamus for the respondent to decide the issue of limitation for the assessment year 2001-02 (Central) as a preliminary issue. The petitioner was previously assessed for the same year, and subsequent proceedings were initiated under Section 21(1) of the U.P. Trade Tax Act, 1948. A writ petition challenging these proceedings was filed earlier and dismissed in 2010, directing the petitioner to participate in reassessment proceedings.
- The petitioner argued that relevant materials forming the basis of the proceedings were necessary for assessment, citing legal precedents. The respondent contended that all relevant materials were disclosed in the earlier counter affidavit, and any additional documents could be inspected upon request.
- The court noted that the petitioner had already been made aware of the materials through the earlier counter affidavit and dismissed the petition. The court emphasized that if the respondents relied on any new document, the petitioner should be allowed to inspect or obtain a copy.

2. Supply of authenticated documents to the petitioner:
- The petitioner requested the respondent to supply authenticated documents related to the assessment year 2001-02 (Central). The respondent argued that all necessary materials had been disclosed in the earlier counter affidavit, and any undisclosed documents could be inspected by the petitioner.
- Legal precedents were cited by the petitioner regarding the disclosure of relied-upon documents. The court clarified that the petitioner should have access to any new document relied upon by the respondents and emphasized the importance of providing direct information rather than indirect details.
- The court upheld that the respondents should only rely on documents previously disclosed to the petitioner and dismissed the petition, directing the petitioner to submit objections as permissible under the law during reassessment proceedings.

In conclusion, the court dismissed the writ petition, emphasizing that the petitioner had been made aware of all relevant materials through the earlier counter affidavit. The court directed the respondents to allow inspection or provide copies of any new documents relied upon, ensuring transparency in the assessment process. The petitioner was instructed to participate in reassessment proceedings and raise objections as per legal provisions.