AVINASH TRADERS RAIGARH Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Writ Application of the appellant was dismissed by the learned Single Judge vide his order dated 23.03.2018. The challenge before the writ court was the order passed by the Additional Commissioner, Commercial Tax, Raipur on 05.03.2013 imposing certain tax as well as penalty and the order passed by the Revisional Forum vide its order dated 25.09.2012 where part of the order passed by the Additional Commissioner was partly modified.

(3.) The origin of the present litigation relates to the assessment year 2004-05. The appellant is said to be a dealer engaged in business of Cycle and Cycle parts. Allegation was made against him that he had availed concessional rate of tax by using a forged and fake C-Form. The detection was made by the department at a later stage and therefore, the Sale Tax authorities decided to re-open the assessment. The tax liability was assessed to be Rs. 10,58,660/- and a penalty of Rs. 21,17,320/- was imposed.