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TMI Blog2015 (3) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 59(1); Section 59(2) is not compulsive but only enabling. This is evident from the use of the expression, "the Commissioner may". In other words, the proceedings for violation of Section 59(1) are not dependent on the existence otherwise of rules which may or may not be framed in the given fact situation. The Court’s view is supported by the decisions - Gannon Dunkerley and Co. and Ors. v. State of Rajasthan and Ors. [1992 (11) TMI 254 - SUPREME COURT OF INDIA]; Sudhir Chandra Nawn v. Wealth Tax Officer, Calcutta and Ors. [1968 (4) TMI 1 - SUPREME Court] and Mahim Patram Pvt. Ltd. v. UOI [2007 (2) TMI 73 - SUPREME COURT OF INDIA]. - interference with the ultimate order setting aside the penalty of ₹ 50,000/- is not warranted. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en required under law and not in a routine manner as it cause unnecessary harassment to the tax-payers. This very aspect was discussed in case of Garg Electronics Vs. CTT (Appeal Nos.1793-96/ATVAT/11-12 and Appeal Nos.1797-1800/ATVAT/11-12) decided by this Tribunal on 04.04.2013 wherein observations made as under:- In view of the foregoing discussions, we are of the view that non-filing of returns in the given facts and circumstances where the appellant is not liable to pay tax under the DVAT Act, 2004 and without recourse taken by the Assessing Authority of issue of notice in Form DVAT-24 to be served on the dealer in the manner prescribed in Rule 62 of the DVAT Rules, 2005, in respect of the default assessment of tax and interest or r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods, tax on transfer of property involved in execution of works contracts, tax on transfer of right to use goods and tax on entry of motor vehicles by way of introducing a value added tax regime in the local areas of the National Capital Territory of Delhi. The preamble read with Section 59 of the DVAT Act contemplate an action towards administration of the DVAT Act, which is levy of tax on sales of goods. In the absence of levy of tax the conjoined reading of Section 59(2) 59(3) and Section 33 r/w Section 86(14), we are of the view that invoking of provisions of either Section 33 or Section 86(14) of the DVAT Act is not called for by the Assessment Authority. 10. Accordingly after considering the object of the Act in term of the pream ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any dealer, who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer, and, in the case of a person which is an organisation, any officer thereof; to - (i) produce before him such records, books of account, registers and other documents; (ii) (ii) answer such questions; and (iii) prepare and furnish such additional information; relating to his activities or to the activities of any other person as the Commissioner may deem necessary. (3) The Commissioner may require a person referred to in sub-section (2) above, to - (a) prepare and provide any documents; and (b) verify the answer to any question; in the manner specified by him. 4. It is evident from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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