2007 (6) TMI 496

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..... , a partner of the firm to show cause why a complaint would not be lodged under section 93(6) and 93(7) of the West Bengal Value Added Tax Act, 2003 (hereinafter referred to as, the VAT Act ) with the police against the partners of the firm. The main ground of attack is that the Assistant Commissioner attached to the Audit Wing has no authority or jurisdiction to issue the impugned notice. Section 43 of the VAT Act has provided for audit of the accounts, registers or documents including electronic records of the registered dealers selected on a random basis or upon information or otherwise. Rule 54 of the West Bengal Value Added Tax Rules, 2005 (in short, the VAT Rules ) provides that the audit as contemplated by section 43 will be .....

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..... l take cognizance of any offence under the VAT or the Rules made thereunder except with the previous sanction of the Commissioner and that no court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate shall try an offence under section 93 of the VAT Act. Mr. Ganguly, learned Advocate appearing for the petitioner has submitted that only the Commissioner of Sales Tax can lodge a complaint with the police but he has not been able to show any provisions in the VAT Act or the Rules framed thereunder to show that only the Commissioner has been empowered to lodge a complaint with the police. It is well-known that under the code of criminal procedure any person can report commission of a cognizable offence to the police. Regard .....

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..... cerned officer. If the dealer so chooses or is so advised he can ignore the notice and may not avail of the opportunity given for his benefit. According to us there is no illegality or infirmity in giving an additional opportunity of hearing or showing cause. If the concerned dealer chooses not to respond to the notice and to appear before the concerned officer to place his answers or explanation the concerned officer will be free to proceed further in accordance with law and prescribed procedure, if any, for lodging complaint with the police. For the reasons aforesaid we do not find any illegality or infirmity in the impugned notice dated April 25, 2007. As already explained the petitioners may or may not appear before the concerned off .....

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