9911796707
TMI Blog2008 (6) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ding for the period from April 1, 2006 to March 31, 2007. The said notice was issued in terms of the provision under section 46 read with section 66 of the West Bengal Value Added Tax Act, 2003 (in short, the VAT Act ). As per the said notice, the date of hearing was fixed on November 15, 2007. But no hearing was taken up on that date and was adjourned to December 27, 2007. This was communicated to the applicant under memo No. 4085 dated November 19, 2007. The applicant has also challenged the memo No. 4085 dated November 19, 2007. The applicant deals in iron and steel and hardware goods and holds registration under the VAT Act. It has been claimed by the applicant that all the returns for the period April 1, 2006 to March 31, 2007 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived under section 43, or otherwise. In such circumstances, the Commissioner has been empowered to initiate assessment proceeding if he is not satisfied that the return furnished by a registered dealer, is correct and complete. In this particular case, learned Advocate contended that no specific ground had been mentioned in the notice dated October 9, 2007 relying on which the assessment proceeding was initiated. The applicant was not aware of any verification of return as per sub-section (1) of section 42 of the VAT Act and neither was it within his knowledge that any enquiry had been made by the authorities concerned regarding the correctness of the return filed by him nor was any report in the matter drawn in terms of the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records drawing our attention to the following facts: (i) Inspection report dated February 21, 2007 drawn by Assistant Sales Tax Officer, Maniktala Charge (in short, the ASTO/MK ) was countersigned by the authorized representative of the applicant. (ii) The said authorized representative appeared before STO/MK on February 22, 2007 to make submissions with regard to the findings as contained in report dated February 21, 2007 drawn up by ASTO/MK. Detailed order was passed in presence of the said authorized representative. (iii) As per direction of STO/MK, ASTO/MK carried on enquiries in respect of the purchases made by the applicant. References were made to various other charges for verification of purchases to ascertain the admissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds the grounds for initiating the assessment. It was, however, contended that by issuing the notice the authorities concerned had allowed an opportunity to the applicant to explain his case. He could have very well availed of the opportunity extended to him. In view of the circumstances, it was submitted by him that there was no reason to seek the interference of this Tribunal. From the foregoing discussion, it appears to us that the only question to be answered is whether in the facts and circumstances of the case, the notice in question actually allowed an opportunity to the petitioner to present his case and whether it was a proper notice. Before answering this question, we should try to understand the rationality behind issuing a n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon verification or (b) upon any enquiry or (c) upon audit report or otherwise, the authorities derive satisfaction that the return/returns filed by the dealer are not correct and complete. The assessing authority in the circumstances must specifically indicate in the notice itself the reason for which the assessment proceeding is being initiated. This inference is corroborated by clause (j) of the notice which reads I find it fit and proper for the following reason . It, therefore, appears that it is obligatory on the part of the assessing authority to state specifically the reason in brief for initiating the assessment proceeding. In the instant case, there is no denying of the fact that satisfaction as to the incompleteness or inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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