BHAGWANDAS YADAV Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) THE petitioner has filed this petition being aggrieved by order dated 15-6-2011, Annexure P-20 to Annexure P-23 by the Additional Deputy Commissioner for Commercial Tax, Sagar assessing the petitioner to tax under the M.P.Vat Act, 2002 and Entry Tax for the period 2008-09 and 2009-10 on the ground that the said orders are illegal, void and without jurisdiction and is contrary to the decision of the Supreme Court rendered in the case of --------------------------------------- reported in 2008 (13) STJ 4006. It is submitted that the petitioner, who is a sub contractor, has been assessed to tax in spite of the fact that he has produced a certificate in Form 3-A prescribed by the MP Vat Rules, 2006 and was, therefore, not liable to be assessed to tax in view of the provisions of Section 7 (1)(c) of the Act. THE petitioner has raised several other issues relating to the validity and correctness of the order passed by the assessing officer.

(2.) THE respondent has filed a return and denied a preliminary objection regarding entertainment of the present petition in view of availability of statutory alternative efficacious remedy in filing an appeal against the order of assessment.

(3.) HAVING perused the record as well as the impugned order we are of the considered opinion that the present case is not one of lack of jurisdiction but is a case where the petitioners allege improper and illegal exercise of jurisdiction and, therefore, we are of the considered opinion that the petitioner must be relegated to availing the alternative statutory remedy of filing an appeal against the impugned order as the appellate authority is fully empowered and competent to look into the issues raised by the petitioner, scrutinize the facts and pass an order in accordance with law.