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TMI Blog2010 (8) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to furnish a consolidated statement of tax deducted during a month in form VAT 605A on or before 14th day of the succeeding month to the concerned Assistant Commissioner or Sales Tax Officer having juris diction. In that view of the matter the assessing officer is justified in asking for verification of certificates for the purpose of passing the assessment order. That has not been done in the present case. The impugned order of assessment, annexure 2 and the consequent demand is bad in law and is, therefore, quashed. The matter is remitted back to the assessing officer for fresh assessment . - W.P. (C) No. 13653 of 2010 - - - Dated:- 18-8-2010 - GOPALA GOWDA V. C.J. AND INDRAJIT MAHANTY, J. The judgment of the court was de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them in a register making proper entry. Therefore, it is the duty of the assessing officer, in absence of non-production of T.D.S. certificates, to cross-verify the claim of the assessee with reference to the register maintained with regard to the T.D.S. effected by the authorities under different circles, but that has not been done in the present case, though the assessing officer had sought for verification vide annexure 4 dated April 8, 2010. The learned standing counsel for the Revenue justifies the assessment order and the consequential order of demand contending that an assessee, who claims adjustment of T.D.S. is required to produce the original of the same before the assessing officer to get the benefit of the said deposit while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able for the reason that, the assessing officer had written letter to the various Assistant Commissioners of Commercial Taxes for cross-verification with reference to the claim made by the assessee. He should have got the said particulars by issuing reminders to them and, thereafter should have passed the order of assessment. Not doing so, he has proceeded to pass the order of assessment since the limitation of six months under section 42 of the OVAT Act was going to expire. Therefore, the order of the assessment is bad. The assessing officer could have sought for another six months by resorting the proviso of the said section since he was awaiting verification by the different Assistant Commissioners of Commercial Taxes with regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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