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TMI Blog2009 (10) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be interfered with. That in view of the above analysis, we do not find any merit in the writ petition and the same is accordingly dismissed. - Writ Petition Nos. 5873 and 5874 of 2008 - - - Dated:- 12-10-2009 - SAPRE A.M. AND PRAKASH SHRIVASTAVA, JJ. ORDER:- The order of the court was made by PRAKASH SHRIVASTAVA J. This order will govern the disposal of W. P. No. 5873 of 2008 and W. P. No. 5874 of 2008. In W. P. No. 5873 of 2008, the petitioner has challenged the assessment order dated January 29, 2007, (annexure P7) as affirmed by the revisional order dated June 16, 2008, passed under the Madhya Pradesh Commercial Tax Act, 1994, for the period April 1, 1999 to March 31, 2000 and in W. P. No. 5874 of 2008 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Additional Commissioner, Commercial Tax, who by order dated June 16, 2008 (wrongly mentioned as June 16, 2006) dismissed the revision petitions and upheld the levy of tax and penalty under the Commercial Tax Act and Entry Tax Act. The learned counsel appearing for the petitioner submitted that the liability of entry tax and commercial tax has wrongly been fixed on the petitioner since, there was no sufficient material to connect the petitioner with the alleged import of vanaspati ghee from Nepal. He further submitted that it is not established from the material on record that the alleged vanaspati ghee was brought into the State of Madhya Pradesh and sold by the petitioner, therefore, he cannot be held to pay commercial tax as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings are shown to be perverse. It is not disputed that the petitioner had obtained the import licence and had imported some quality of vanaspati ghee from Nepal. The dispute is about the additional turnover which has been found by the assessing and revisional authority. The disputed turnover relates to the vanaspati ghee, which was imported in the name of the petitioner. On the basis of the information collected from Divisional Deputy Commissioner, Commercial Tax, Ujjain, the revisional authority found that vanaspati ghee in such a manner was imported not only by petitioner, but others such as M/s. Malwa Kakri Centre, Dewas, M/s. Rupam Fashion International, Indore also. On the basis of the correspondence between the revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority by noting that the Divisional Deputy Commissioner, Commercial Tax, Indore had received 12 documents, which includes the bilty bill of licence, export licence, copy of bill prepared by M/s. Sushil Vanaspati Pvt. Ltd., Parvanipur Parsa, Nepal in the name of the petitioner. It also includes a letter written in the letter head of the petitioner to the Assistant Commissioner, Commercial Tax, Investigation, Tirhut Range, Muzaffarpur, in which a request was made to release the trucks, which were transporting the ghee in the name of the petitioner. A list is also on record prepared by the Customs Raxol, which has estimated the value of transported goods at Rs. 5,75,93,995. The assessing authority and the revisional authority on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onus has wrongly been fixed on the petitioner. In the present matter, the Revenue had collected the material and assessing and revisional authorities after taking note of number of documents have found that the petitioner had imported disputed quality of the vanaspati ghee from Nepal, which was transported through different vehicles, the details of which are also on record. Under rule 48(2) of the Madhya Pradesh Vanijya Kar, Adhiniyam, 1995, the assessing authority is required to assess the dealer to tax on the basis of the objection raised by the dealer, evidence adduced by him and such other evidence as may be available. In the case of this nature, where, the dealer had allegedly clandestinely brought the goods in the State, after im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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