ADINATH TRADERS Vs. COMMISSIONER, COMMERCIAL TAX DEPARTMENT, INDORE

JUDGEMENT

(1.) THIS order shall dispose of eight writ petitions being W.P. No. 5053 of 2006, W.P. No. 5054 of 2006, W.P. No. 5055 of 2006, W.P. No. 5057 of 2006, W.P. No. 2252 of 2007, W.P. No. 2253 of 2007, W.P. No. 2254 of 2007 and W.P. No. 2255 of 2007. All the writ petitions have been filed by the same assessee, M/s. Adinath Traders. Whereas four writ petitions being W.P. No. 5053 of 2006, W.P. No. 5055 of 2006, W.P. No. 2252 of 2007 and W.P. No. 2253 of 2007 pertain to a dispute with regard to reassessment of commercial tax qua various assessment years, the remaining four writ petitions pertain to reassessment of entry tax qua the said assessment years. For the sake of convenience the facts are borrowed from W.P. No. 5053 of 2006.

(2.) THE petitioner - firm is a registered dealer under the provisions of the M. P. Vanijiyak Kar Adhiniyam, 1994. The petitioner - firm is dealing in the business of coconut. According to the petitioner - firm, coconut is purchased from various dealers in the State of Tamil Nadu through brokers and brought to the State of Madhya Pradesh for sale and consumption. For the assessment year 1997 -98 a tax return was filed by the petitioner - firm. Assessment was made by the assessing authority and due tax was deposited by the petitioner - firm. However, under the provisions of section 28 of the Act, a show cause notice was issued by the assessing authority, indicating that the assessing authority had reason to believe that while making assessment of the petitioner - firm, some sales had escaped assessment.

(3.) THE petitioner - firm challenged the aforesaid orders passed by the assessing authority by filing a revision petition. The revision petition field by the petitioner - firm was allowed by the revisional authority vide order dated October 30, 2002. The matter was remanded back to the assessing authority for reconsideration. On remand, the matter was reconsidered by the assessing authority and an order dated January 19, 2005 has been passed whereby reassessment has been made and the petitioner - firm has been required to pay additional tax of Rs. 2,66,636. The assessing authority has also imposed a penalty of Rs. 2,33,543. The order dated January 19, 2005 passed by the assessing authority has been appended as annexure P1 with the present petition.