VIJAYKUMAR DALICHAND Vs. STATE OF GUJARAT

JUDGEMENT

(1.) BY the impugned order dated 19th June 2008 of the Gujarat Value Added Tax Tribunal, Ahmedabad, passed in Second Appeal No.32 of 2003, the Tribunal upheld the order dated 30.11.2002 of the Assistant Commissioner of Sales Tax and order dated 31.03.2000 of the Sales Tax Officer, dismissed the assessee's appeal, by confirming the penalty imposed.

(2.) HEARD learned advocate Ms. Niyati Shah for the appellant, and learned Assistant Government Pleader Mr. Kabir Hathi appearing for the respondent.

(3.) THE facts in the background available from the record of the appeal are that the assessee was doing business of resale of oilcake. In respect of Assessment Year 1993 -94, in reassessment proceedings, the Sales Tax Officer raised demand for Rs.2,000/ -. The challenge to that, which was initially filed, was within the limitation, but the application was dismissed for default and thereafter the application for restoration of the applicant having been allowed, the case was taken up for hearing. The Assistant Sales commissioner by his order dated 30.10.2002 dismissed the appeal under section 65 of the Gujarat Sales Tax Act, 1969 confirming the order of the Sales Tax Officer.