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TMI Blog2008 (3) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... ity holding the petitioner liable to pay the entry tax are liable to be, and are hereby, quashed. However, the assessing authority shall be at liberty to pass fresh order after collecting the material, if available, by supplying the same to the petitioner and after affording opportunity to it to submit its reply. - Writ Petition No. 2422 of 2004 - - - Dated:- 7-3-2008 - SHANTANU KEMKAR , J. ORDER:- SHANTANU KEMKAR J. By this petition under articles 226 and 227 of the Constitution of India the petitioner has challenged the order dated December 20, 2002 (annexure P-2) passed by the Assistant Commissioner (I), Commercial Tax, Satna and also the order dated September 23, 2003 (annexure P-4) passed by the Additional Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has filed this petition. The case of the petitioner is that in view of section 7 of the Act read with rule 7 of the Entry Tax Rules, 1976 (for short, the Rules ) the selling dealer was required to affix the rubber seal on the invoices to the effect local goods for the area, entry tax not paid . In the absence of such seal on the invoices he was not required and expected to establish more than to produce the invoices to show that they are not having rubber seal in conformity of rule 7 and by production of those bills he had prima facie discharged his burden to establish the fact that the goods sold by the selling agent were not of local origin and therefore, he was not liable to pay the entry tax. He having submitted such bills befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is entitled to some weight and it can be said that by producing such a bill, the assessee has discharged the burden on him. 16.. Absence of rubber stamp endorsement cannot, of course, be conclusive. There may be a variety of reasons why the rubber stamp has not been affixed. One is that the goods are really not local goods and tax had been paid or tax liability had been incurred. Another is that seal had not been affixed on account of negligence or carelessness. The assessee certainly can take advantage of the prima facie import of absence of rubber stamp. It is then for the Revenue to collect materials to indicate that the goods had not been subjected to entry into the local area and taxable event had not occurred earlier and that abs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y tax in the hands of the selling dealer. In view of the law laid down in the case of Ranomal [1985] 18 VKN 53 (MP); [1984] MPLJ 585 and Mohansingh [2004] 4 STJ 330 the petitioner is entitled to take advantage of the prima facie import of absence of rubber stamp. In the absence of any material collected by the respondents/Revenue to indicate that the goods had not been subjected to entry into the local area and taxable event had not occurred earlier, in my considered view, the petitioner who had discharged his burden by producing the bills which had no rubber seal to the effect local goods for the area , cannot be held liable to pay the tax in the absence of any proof to the contrary. Accordingly, the impugned order of reassessment a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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