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TMI Blog2011 (12) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... rules or notification. Moreover, since the assessee has effective alternative remedy by way of filing appeal available to it under section 82 of the Act and no exceptional grounds are made out in the present case, the present writ petition cannot be maintained. - S.B. Civil Writ Petition No. 11426 of 2009 - - - Dated:- 19-12-2011 - VINEET KOTHARI (DR), J. For the Appellant : Dinesh Mehta For the Respondents : Siddharth Tatia on behalf of V.K. Mathur DR. VINEET KOTHARI J.- The petitioner Hindustan Zinc Limited has filed the present writ petition against the assessment order dated September 22, 2009 for the assessment year 2006-07 (April 1, 2006 to March 31, 2007) by the Assistant Commissioner, Commercial Taxes, Special Circle, Udaipur, under section 9 of the Central Sales Tax Act, 1956 read with sections 24, 55, 58, 61 and 73 of the Rajasthan Value Added Tax Act, 2003 and rule 19 of the Rajasthan Value Added Tax Rules, 2006. The writ petition contains the following prayers: It is, therefore, prayed that the present writ petition may kindly be allowed and by an appropriate order or direction- (i) the impugned assessment order dated September 22, 2009 (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may file monthly returns within twenty days of the end of the month. Explanation.-Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March. (1A) Every dealer other than those who,- (i) has opted for quarterly assessment under sub-section (2) of section 23 of the Act; or (ii) has opted for payment of tax under sub-section (2) of section 3 or section 5 or under a notification issued under sub-section (3) of section 8 of the Act; or (iii) has filed audit report under sub-section (1) of section 73 of the Act, shall file, within nine months and fifteen days from the end of the relevant financial year, an annual return in form VAT-10A. (2) The return referred to in sub-section (1) of section 21 of the Act, shall be submitted by a dealer who has opted for payment of tax under sub-section (2) of section 3 or section 5 of the Act or section 5 or under a notification issued under sub-section (3) of section 8 of the Act, in form VAT11, for the year within ninety days of the end of the year and shall be accompanied with treasury receipt(s)/bank challan(s) of authorized bank as a proof of deposit of tax under section 20 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax/07-61 dated August 29, 2008) Rule 19A of the Rajasthan Value Added Tax Rules, 2006 prior to its substitution by Notification No. F.12(25)FD/Tax/11-.145 dated March 9, 2011 with effect from April 1, 2011 applicable to the present period involved in this case read as under: 19A. Electronic filing of return.-(1) Notwithstanding anything contained in rule 19, the return referred to in sub-section (1) of section 21 of the Act, may be submitted by a dealer electronically in form VAT-10 through the official web-site of the Department, for each quarter within forty five days of the end of the quarter, other than the following class of dealer: (i) who has opted for payment of tax under sub-section (2) of section 3 or section 5 of the Act or under a notification issued under sub-section (3) of section 8 of the Act; or (ii) whose annual tax liability ((output tax + purchase tax + reverse tax) including liability under CST Act, 1956) was rupees twenty thousand or less in the immediately preceding year. However, where a dealer has opted for payment of tax under subsection (2) of section 3 or section 5 or under a notification issued under sub-section (3) of section 8 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace of business, he shall include in the return, the turnover of the principal place of business as well as the turnover of all other places of business. He shall also furnish the details of turnover of each place of business in form VAT-13. (6) Where a dealer discovers any omission or error in any return other than annual return furnished by him, he may furnish a revised return at any time prior to the due date for filing of the immediately succeeding return or receipt of the notice under sub-section (1) of section 24 of the Act, whichever is earlier. However, where a dealer has not opted for quarterly assessment under sub-section (2) of section 23, he may furnish such revised return prior to the furnishing of the annual return in form VAT-10A or receipt of the notice under sub-section (1) of section 24, whichever is earlier. 3. The assessing authority in the impugned assessment order dated September 22, 2009 has rejected the said contention of the assessee as under: The relevant notification dated February 27, 2009 produced as annexure 10 before this court is also reproduced hereunder: S. No. 2475F.16(375) Tax/VAT/CCT/06-373 dated February 27, 2009 In exercise o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 and VAT-9, particularly assessment year 2007-08 and 2008-09 were not available on the statute book on the date when they were filed. In the present case, as aforesaid, the relevant amendments in rules 19 and 19A reproduced above were brought with effect from November 20, 2007 and August 29, 2008, respectively. The notification annexure 10 placed on record also permits only a particular class of dealers to file such returns electronically. The notification dated February 27, 2009 was given immediate effect and the date admittedly fell after relevant dates of filing of soft copy in the present case, viz., on October 16, 2006, November 30, 2006, February 28, 2007 and May 31, 2007, respectively. 8. The assessee-dealer may fall in the class of dealers covered under the notification dated February 27, 2009 quoted above, but the question, which arises is, whether such notification can be given retrospective effect or not. The said notification dated February 27, 2009, ex facie does not make it retrospective. It stipulates that same was having immediate effect, i.e., with effect from February 27, 2009, a date after the relevant dates on which soft copies were filed by the assessee-co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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