9911796707
TMI Blog2015 (1) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... ade 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 that the officers of the Commercial Tax Department have acted in this matter only to harass the petitioner with motive known only to them. If the basic fact remains that the shop was being run in the name of Shiv Shiva Readymade Dresses, which fact has been verified by an authority no less than the District Magistrate, Khagaria, then every statement made in the impugned order of the Commercial Tax Officer is based entirely on conjectures and surmises and does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort 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 they were not given the cash memo and in the cash books, an amount of approximately ₹ 3000/- was found. It was also stated that no books of accounts were being maintained. It was also reported that the shop was running for the last three years and was still unregistered and considering the sales the shop was fit for registration, but deliberately the same was not registered under the provisions of the Bihar Value Added Tax Act, 2005; accordingly, proceedings under Section 28 of the Act were required to be taken against h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 itself was running under the name of Shiv Shiva Readymade Dresses and there was no other shop of any other name running at the said place. The noting of the name of Shiv Shiva Dresses was totally the fault of the inspecting authority and unfortunately the petitioner being an illiterate person his advocate also had filed the vakalatnama as Shiv Shiva Traders further confusing the matter, whereas it is evident from the report dated 13.12.2012 of the District Magistrate, Khagaria sent to the Chairman, Bihar Human Ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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 that the officers of the Commercial Tax Department have acted in this matter only to harass the petitioner with motive known only to them. If the basic fact remains that the shop was being run in the name of Shiv Shiva Readymade Dresses, which fact has been verified by an authority no less than the District Magistrate, Khagaria, then every statement made in the impugned order of the Commercial Tax Officer is based entirely on conjectures and surmises and does not have any basis to support the same. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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