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TMI Blog2007 (3) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... ss turnover, the amount of Rs. 25,21,85,896.94 representing inter-State stock transfer was deducted by the dealer claiming the transaction to be against "F forms". While framing the assessment, the assessing authority accepted 66 statutory "F forms" submitted by the dealer to claim deduction of Rs. 25,19,16,609.37 as transfers otherwise than by way of sales, vide order dated August 14, 2001. It is further pleaded that after the assessment was framed, it came to the notice of the Assistant Excise and Taxation Commissioner, Mobile Wing, Patiala, from the sales tax authorities at Delhi, where stock transfers have been made, that the registration certificates of the dealers to whom the goods had been transferred stood cancelled and the "F forms" so submitted by the dealers were not even issued to them. Considering this to be an error in the order of assessment, the Additional Excise and Taxation Commissioner exercising powers conferred on him under section 21 of the Punjab General Sales Tax Act, 1948 (for short, "the State Act") issued suo motu notice dated February 22, 2002 to the dealer for examining the legality and propriety of the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the absence of "F forms", which was not mandatory at the relevant time and the dealer had liberty to prove the transactions of transfer other than by way of sales to the satisfaction of the Assessing Authority by leading any other evidence. It is further pleaded that the orders passed by the authorities below are totally in violation of principles of natural justice as neither the report of Delhi sales tax authorities was ever confronted to the dealer nor any Gazette notification showing cancellation of registration certificates or the loss of "F forms" was confronted. The consignor cannot be held responsible for any misdeeds at the end of consignee which are beyond his control. It is further pleaded that the petitioner has further failed to point out that in case the "F forms" in question had not been issued to the Delhi dealers by the authorities there to whom the same had been issued as per records, the exercise of powers under section 21 of the State Act was also contested. Still further it is submitted that the Assistant Excise and Taxation Commissioner, to whom the matter was remanded by the Additional Excise and Taxation Commissioner exercisin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise of rectification jurisdiction by the VAT Tribunal was in conformity with law and within four corners of powers conferred on it. He further submitted that even on merits exercise of jurisdiction by the authorities in passing various orders against the dealer has resulted in misuse of process of law and sheer harassment to the dealer. What necessitated the filing of the rectification application was non-consideration by the VAT Tribunal of the contentions raised by the counsel for the dealer so as to enable the dealer to effectively pursue its further remedies. He also relied upon the various judgments such as Thomson Press (India) Ltd. v. State of Haryana [1996] 100 STC 417 (P&H), Nav Bharat Enterprises Ltd. v. Sales Tax Officer, Ward No. 18, New Delhi [1987] 66 STC 252 (Delhi), State of Orissa v. Orissa Small Industries Corporation [1987] 67 STC 262 (Orissa), Kanha Vanaspati Ltd. v. Commissioner of Trade Tax [2002] 19 PHT 473 (All), Ashok Leyland Ltd. v. State of Tamil Nadu [2004] 134 STC 473 (SC); [2004] 3 SCC 1, Haryana Agro Industries Corporation Limited v. State of Haryana [2002] 125 STC 18 (P&H), Hari Chand Rattan Chand & Co. v. Deputy Excise and Taxation Commissioner (Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal authority for framing the assessment to the Assistant Excise and Taxation Commissioner was upheld up to this court. Thereafter, the Assistant Excise and Taxation Commissionercum-Revisional Authority, Ludhiana-III after referring to the proceedings initiated by the Additional Excise and Taxation Commissioner under section 21 of the State Act and remand of case by him, passed an order under the Central Act rejecting the claim of consignment transfers on account of "F forms" having not been issued to the consignees by the authorities at Delhi and accordingly raised a demand. It is important to notice here that initially proceedings initiated by the revisional authority were under the State Act and not under the Central Act. The question of consignment transfers was not even dealt with in the order of assessment under the Central Act where total turnover assessed was Rs. 32,243.75. The issues raised by the dealer in appeal against the order passed by the Assistant Excise and Taxation Commissioner-cum-Revisional Authority with regard to order being bad on various counts, namely, exercise of revisional jurisdiction second time and the order having been passed under the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed by the revisional authority, he had only one remedy of revision to the Tribunal. In view of the factual matrix narrated above, we are of the considered view that the ends of justice in the present case would be met in case not only the impugned order dated May 22, 2006 passed by the VAT Tribunal in rectification application (annexure P11) but even the order dated December 1, 2005 (annexure P10) passed by the Sales Tax Tribunal and further order dated April 16, 2004 (annexure P9) passed by the Assistant Excise and Taxation Commissioner-cum-Revisional Authority, Ludhiana-III are set aside and matter remitted back to the Assistant Excise and Taxation Commissioner, Ludhiana-III to be dealt with in accordance with law in terms of the order dated July 30, 2002 passed by Additional Excise and Taxation Commissioner-cum-Revisional Authority. The respondent-assessee, through its counsel, is directed to appear before the authority concerned on March 19, 2007 for further proceedings. We hope that thereafter proceedings shall be completed by the concerned authority without any delay.
The writ petition is disposed of in the manner indicated above with no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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