HARIPADA DEBNATH Vs. STATE OF TRIPURA

JUDGEMENT

(1.) THIS writ petition is directed against the order dated 05 -05 -2006 passed by the Commissioner of Taxes, Government of Tripura whereby he dismissed the revision petition filed by the petitioner and upheld the re -assessment order passed by the Assessing Authority on 15 -03 -2006.

(2.) THE undisputed facts are that the petitioner is a dealer in rubber and purchases rubber from the growers. The petitioner being a dealer registered under the Purchase Tax Act was bound to pay purchase tax on the rubber purchased by him. It is not disputed that the petitioner paid the purchase tax, but the Assessing Authority did not accept the returns of the petitioner for the assessment years 2000 -01 to 2003 -04 and held that compared to one M/s. Mani Malayer Rubber (P) Ltd., the rate of purchase shown by the petitioner was very low. This order was passed by the Assessing Officer on 12 -12 -2005.

(3.) THEREFORE , the Appellate Authority while accepting the appeal of the petitioner further directed that with regard to the assessment years 2000 -01 to 2003 -04 the Assessing Officer should collect the rate of purchase of raw rubber sheet and raw rubber scrap of 3(three) to 4(four) dealers for the relevant period and after taking an average of the same should fix the purchase price. In re -assessment proceedings after this order was passed, the Assessing Officer considered the rates of the petitioner and of one M/S. Mani Malayer Rubber (P) Ltd., M/S. Bhaskar Rubbers, M/S. S.K. Enterprise and M/S. J.B. Rubber Udyog and thereafter, took the average price and accordingly, made assessment.