9911796707
TMI Blog2013 (7) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... Adhiniyam, 2011 and the petitioner has been directed to make payment of tax with penalty of ₹ 7,59,90,000. This order has been assailed by the petitioner on the following grounds: (1) That notice, annexure R/1, for June 12, 2012 was served on the petitioner on June 8, 2012 while as per rule 31 of the Madhya Pradesh VAT Rules, 2006 it ought to have been served not less than 30 days from the date of hearing. (2) That, the petitioner is not collecting the advertisements, but, is only providing land on rent for affixing the hoardings and is not liable for assessment under the aforesaid Act, but, the respondent has wrongly assessed the petitioner for the same. Shri Shrivastava, learned counsel appearing for the petitioner, referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid prayer vehemently. It was submitted that before issuance of notices for June 12, 2012 and June 21, 2012 various notices were issued and those were served on the petitioner, but in spite of that the petitioner had failed to appear before the assessing officer, so the assessing officer had rightly framed the assessment order. It is also submitted that the railway was possessing lot of funds, it ought to have deposited the statutory amount with the appeal, failing which the appellate authority has rightly dismissed the appeal, which order needs not to be interfered with. In reply to it, Shri Shrivastava, learned counsel appearing for the petitioner, submitted that the petitioner was duly represented before the Commercial Tax O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) of section 18, sub-sections (5) and (6) of section 20, sub-section (1) of section 21, sub-section (2) of section 52 shall be in form 20 and the date fixed for compliance therewith shall not ordinarily be less than 30 days from the date of service thereof. (2) On the date fixed in the notice issued under sub-rule (1), the assessing authority shall, after considering the objections raised by the dealer and examining such evidence as may be produced by him and after taking such other evidence as may be available, assess or reassess, the dealer to tax and/or impose penalty or pass any other suitable order. (3) In making an assessment to the best of his judgment under sub-section (5) or sub-section (6) of section 20, the assessing auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted by the Commercial Tax Commissioner on the basis of internet and google search and if any such information were collected by the officer then a specific notice ought to have been issued in this regard to the petitioner to explain the factual position, but, from the perusal of the notice, annexure R/1, it is apparent that such information were not sent to the petitioner in this regard. The respondents ought to have noticed the petitioner that some information were collected from internet, the petitioner was going to be assessed on the basis of such information. In view of the aforesaid, we find that an opportunity of hearing deserves to be allowed to the petitioner in this regard so that the petitioner may place its case properly before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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