C.P.INDUSTRIES Vs. STATE OF M.P.

JUDGEMENT

(1.) The petitioner has filed this petition against the orders dt.24.12.2011 (Annexure P/1) and dt.24.12.2011 (Annexure P/2).

(2.) The petitioner is a proprietorship firm. It is a registered dealer under the provisions of Madhya Pradesh VAT Act, 2002 (hereinafter referred to as the 'VAT Act') and Central Sales Tax Act, 1956 (hereinafter referred to as 'the CST Act'). It is in the business of processing and trading of edible and vegetable oil and oil cake. The regular assessment of the petitioner for the assessment period of 1.4.2006 to 31.3.2007, 1.4.2007 to 31.3.2008 and 1.4.2008 to 31.3.2009 was completed by the Assessing Officer vide orders dt.23.4.2009, 30.3.2010 and 22.6.2011.

(3.) Dy. Commissioner, Commercial Tax Anti Evasion Bureau, Bhopal wrote a letter on 4.10.2010 to Additional Commissioner, Commercial Tax, Moti Mahal Guna. It is mentioned in the letter that the Anti Evasion Bureau investigated the transaction of M/s C.P.Industries, M/s Asha Oil Industries and M/s Hajarilal Sandeep Kumar and also investigated the transactions of transporters New Dixit Transport and Gupta Transport Company and came to the conclusion that M/s Hajarilal Sandeep Kumar, Gwalior is a bogus firm and it was constituted by M/s C.P. Industries in order to evade tax. The Anti Evasion Bureau also received information from Udi Barrier (U.P.) and came to the conclusion that M/s C.P.Industries and M/s Asha Oil Industries have made transactions through M/s Hajarilal Sandeep Kumar. The Anti Evasion Bureau also took a note of the fact that Income Tax Department also assessed the tax of M/s C.P.Industries on the basis of transactions in the accounts of Gwalior Nagrik Sakh Samiti Maryadit and assessed the liability of income tax of M/s C.P.Industries. Anti Evasion Bureau came to the conclusion that these firms have evaded payment of tax of near about rupees twelve crores.