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TMI Blog2022 (3) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 05.09.2011 referred to, gives direction to the Dealers to adopt the E-payment mode for the tax payment above ₹ 10,00,000/- while option has been given to the tax payment below the level of ₹ 10,00,000/-. Here in the case of assessment of four dealers, the tax so assessed is below ₹ 10,00,000/-. This requires the production of Form No.207 which shows that the duplicate of the Challan is required to sent to the CTU. The triplicate copy is for the treasury and the duplicate is to be sent to the CTU. The information with regard to the payment of the challan would be in the VAT is system. Reliance has been placed on the provision of law under Section 34 of the Gujarat Value Added Tax Act, 2006 for the amount of tax d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. This application has been filed under section 439 of the Code of Criminal Procedure for regular bail in connection with the complaint being FIR No.11195016210589 registered with Deesa North Police Station, District : Banaskantha for offences punishable under sections 406, 420, 465, 467, 468, 471, 167 and 120B of IPC, sections 13(1)(b) and 13(1)(c) of the Prevention of Corruption Act and section 85(1)(d) of the Gujarat Value Added Tax (Rules), 2003. 2. Learned advocate for the applicant submitted that the applicant herein had preceded co-accused, Ashwinbhai Kantilal Joshi, on the post and who has been enlarged on regular bail by this Court vide order dated 08.03.2022 passed in Criminal Misc. Application No.3286 of 2022. He submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government treasury in the manner prescribed and the whole amount due from traders, according to such Return, shall be furnished along with a receipt showing full payment of such amount. It is submitted that Rule 26 of the Gujarat Value Added Tax Rules, 2006 provides the way in which the registered dealers have to submit Form No.207 and here in this case, it is submitted that no money has been deposited in the Government treasury. Rule 26 permits the dealer to submit to the Commercial Tax Officer one copy of the Challan receipt in Form No.207 on or before the date prescribed for submission of return. Section 34 of the Act, 2003 lays down the manner in which the yearly audit assessment has to be conducted. 3.1 It is submitted that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entries of filing the challan. Therefore, it is stated that the State Exchequer suffered a loss to the tune of ₹ 5,98,29,881/-. 3.4 It is submitted that as per sub-section (8) of Section 34, the present applicant was required to make tax demand and was required to assess the details of registered traders and after making assessment, the applicant was required to give the dealer an opportunity of being heard and it was for him to get satisfied whether for the default it was required for the dealer to pay the duty by way of penalty in addition to the amount of the tax shown. During the course of proceedings, if he was satisfied that tax has been evaded or sought to be evaded or any tax liability has not been disclosed, for any tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the duplicate of the Challan is required to sent to the CTU. The triplicate copy is for the treasury and the duplicate is to be sent to the CTU. The information with regard to the payment of the challan would be in the VAT is system. 4.1 Reliance has been placed on the provision of law under Section 34 of the Gujarat Value Added Tax Act, 2006 for the amount of tax due on the registered Dealer which is required to be assessed separately every year and it was urged that the applicant as a State Tax Officer was required to tally the information regarding the challan payment of the VATis system to the data reflected in IFMS which in turn is entered in the website of the Tax Department. Whether there has been a criminal conspiracy or any ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... faction of the trial Court and subject to the conditions that he shall; [a] not take undue advantage of liberty or misuse liberty; [b] not act in a manner injurious to the interest of the prosecution; [c] surrender passport, if any, to the lower court within a week; [d] not leave India without prior permission of the concerned trial court; [e] furnish the present address of residence to the Investigating Officer and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of the concerned trial court; 6. The authorities shall adhere to its own Circular relating to COVID-19 and, thereafter, will release the applicant only if he is not required in connection with any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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