9911796707
TMI Blog2024 (6) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... report/ evidence was there to substantiate case of tax evasion. Evidently the order of Assessing Officer suffers from arbitrariness and non-compliance of mandates of law in the matter of just opportunity of hearing. In KALRA GLUE FACTORY VERSUS SALES TAX TRIBUNAL AND OTHERS [ 1987 (3) TMI 110 - SUPREME COURT] , Hon ble Apex Court upset the conclusion of Assessing Authority which was based on statement of a witness, who was not cross-examined. Coming to the facts of this case, it is evident that the Assessing Authority did not enquire about correctness of averments made in reply to the notice by the petitioner. In other words it was not verified that the entries in the Saudanoon Register were genuinely a sale transaction. A due enquiry might ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed - Revision allowed. - HON'BLE MR. JUSTICE BIRENDRA KUMAR For the Petitioner(s) : Mr. Vinay Kothari Mr. Ayush Goyal For the Respondent(s) : Mr. Hemant Dutt Mr. Adnan JUDGMENT 1. This Civil Tax Revision under Section 86 of the Rajasthan Sales Tax Act, 1994 is against the order dated 31.01.2005 passed by the Tax Board, Ajmer in Appeal No. 75/2000/Barmer, whereby the Tax Board has set aside order of Appellate Authority dated 19.8.1999 passed in Appeal No.4/RST/Barmer/1999-2000 and affirmed the order of Assessing Authority imposing tax, interest and penalty against the petitioner on 23.9.1999 in exercise of the power under Section 29(7) (f) of the Act. 2. Section 29 of the Rajasthan Sales Tax Act, 1994 relates to assessment and sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to avoid/evade taxation. 4. On notice, the petitioner filed a detailed reply explaining everything in detail. The petitioner asserted that the survey report/ inspection report is not signed by anyone, hence, the sanctity of the same is doubtful. The petitioner asserted that the Sauda Noon Register contains statement of Sauda (deal) but this is not a register showing sale or purchase. Sometimes Sauda is returned if quality of goods is not upto the mark and the deal is cancelled. Sometimes before supply of goods due to recession of price the deal is cancelled and on many occasion due to unprecedented escalation of price deal does not materalise. Once deal is materialised, such deals are entered into sale/ purchase registers. The C.T.O. has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 42 STC 348, Hon ble Apex Court observed that .it is now well settled that strong suspicion, strange coincidences and grave doubts cannot take place of legal proof. To establish the charges against the respondents, it was, in our judgment, essential for the prosecution to establish that the secret books of account related to the business transactions carried on by the respondents and none else. This it could have established in a variety of ways viz. (1) by adducing satisfactory proof to the effect that the place from which the secret books of account were seized formed part of the place of business of the respondents or was in their exclusive possession and control, (2) that the secret books of account were maintained by or Under the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or incident of that contract the Assistant Commissioner based his order on mere generalities. It has been suggested that all the transactions were of similar nature and the appellant's representative had himself submitted that a specimen transaction alone need be examined. In our judgment this was a wholly wrong procedure to follow and the Assistant Commissioner, on whom the duty lay of assessing the tax in accordance with law, was bound to examine each individual transaction and then decide whether it constituted an inter-State sale exigible to tax under the provisions of the Act. 7. Coming to the facts of this case, it is evident that the Assessing Authority did not enquire about correctness of averments made in reply to the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y including the Commercial Taxes Officer. The petitioner had interpreted the said abbreviation as delivery without bardan. The Tax Board has assumed without any precedent or supporting document or other reliable evidence that the abbreviation WB would be interpreted as without bill only and no other interpretation is acceptable. The finding of the Tax Board aforesaid suffers from arbitrariness, not supported by any evidence on record, therefore, is not acceptable and fit to be quashed. The initial order imposing tax, penalty etc., dated 23.03.1999 reveals that the Commercial Taxes Officer had asked the petitioner to deposit Rs. 5 Lacs for compounding. Later on the compounding failed. The Tax Board assumed that since the petitioner had depos ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
