9911796707
TMI Blog2015 (10) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... be independently resorted to, inquiry held and principles of natural justice complied with before fastening of any liability originally assessed, or relating to escapement of tax. This was not done by the Assessing Officer in his order dated 29-3-2006. In the facts as obtaining, the Tax Board has not committed any illegality in upholding the order dated 15-6-2007 passed by the appellate authority and in dismissing the appeal filed by the department. I do not find any illegality or perversity in the impugned order dated 25-1-2010 passed by the tax Board. - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... -. 3. Aggrieved the assessee filed an appeal against the order dated 29-3-2006. The appellate Authority found that the additional tax liability towards turnover tax for the year 2000-01 under the assessing officer's order dated 29-3-2006 was clearly based only on the purported information from the office of the Auditor and Comptroller General as to evasion of excise duty by the assessee on an amount of ₹ 2,94,756/- during the relevant year. No independent enquiry was conducted for the purpose and material as to underreporting of turnover and consequent short payment of turnover tax obtained. Further in any event the assessee was not provided reasonable opportunity of defence inasmuch as even the purported information received fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee having a bearing on liability towards turnover tax. Even the letter of the Auditor and Comptroller General on which re-assessment proceedings for turnover tax were initiated were not supplied to the assessee. Further the essential difference between valuation for purposes of levy of excise duty on the one hand and sales tax on the other was not kept in mind. Reference in this regard, emphasising the difference in the manner of valuation for levy of excise duty on the one hand and for levy of sales/turnover tax on the other, can be made to the judgment of the Hon'ble Supreme Court in Moriroku UT India (P) Ltd. vs. State of UP: (2008)4 SCC 548] wherein it was held that in the case of excise law, the taxable event is manufacture, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an not be made on the basis of determination of liability under the Central Excise Act, 1944 or for that matter any other statute. The 1954 Act is a self contained code for determination of tax liability thereunder. When warranted, its processes are necessarily to be independently resorted to, inquiry held and principles of natural justice complied with before fastening of any liability originally assessed, or relating to escapement of tax. This was not done by the Assessing Officer in his order dated 29-3-2006. In the facts as obtaining, the Tax Board has not committed any illegality in upholding the order dated 15-6-2007 passed by the appellate authority and in dismissing the appeal filed by the department. I do not find any illegality or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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