9911796707
TMI Blog2015 (1) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... Bihar Value Added Tax Act, 2005 and affirmed the order of respondent No.5, Commercial Tax Officer, Khagaria passed on 23.6.2011, by which the tax and penalty to the tune of Rs. 2,88,000/- was imposed upon the petitioner under the provisions of Section 28 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as the 'Act'). An inspection was made in the premises purported to be of M/s. Shiv Shiva Readymade Dresses at Station Road, Khagaria showing it as seller of readymade garments. It was stated in the inspection report dated 18.6.2011 that the shop in question is a permanent readymade shop and apart from the owner two employees were working and in a period of twenty minutes about 12-14 customers had come to make the purchase but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iv Shiva Traders and Shiv Shiva Readymade Dresses and the latter shop being a new one and in view of the inspection report, it was estimated that in two years the petitioner must have made turnover of a sale of Rs. 36,00,000 and taking a minimum amount the tax was calculated at Rs. 1,44,000/- and penalty of the same amount was imposed under Section 28 of the Act. Aggrieved by the same, the petitioner filed a revision before the Commissioner, Commercial Taxes, which has been dismissed by the impugned order dated 15.5.2012. Learned counsel for the petitioner submits that the respondent-Commercial Tax officials have acted in the matter only to harass the petitioner, which is duly registered with the Commercial Tax Department and the shop itse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l further contends that the petitioner himself having filed the vakalatnama in the name of Shiv Shiva Traders, the authorities of the Department cannot be held responsible for the same. Learned counsel has also sought to rely upon various averments made in the inspection report. In our view, the report of the District Magistrate, Khagaria clearly goes to show that there was only one shop at the location, Station Road, Khagaria by the name of Shiv Shiva Readymade Dresses. It is also not in dispute that the petitioner has obtained registration certificate under the Bihar VAT Act and has TIN number duly allotted under the said Act by the name of Shiv Shiva Readymade Dresses. Once these two facts are taken into consideration, it is evident tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
