CIPLA LTD. Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) This writ application is directed against an order dated December 24, 2010 of the Additional Commissioner, Commercial Taxes, West Bengal, in a suo motu revision case, modifying the order of assessment passed by his predecessor-in-office on June 15, 2005 under section 9(2) of the Central Sales Tax Act, 1956 read with section 45(1) of the West Bengal Sales Tax Act, 1994, in respect of the period four quarters ended on March 31, 2003. It appears that a notice of suo motu revision was issued to the petitioner. The gist of the order proposed to be passed was as follows:

(2.) The order has apparently been passed ex parte. Three F forms have been disallowed on the purported ground that the three F forms bearing Nos. 37514, 37518 and 37521 covered transaction exceeding a period of one month. It appears that the Additional Commissioner, Commercial Taxes, West Bengal has misconstrued rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957 which provides that the declaration referred to in sub-section (1) of section 6A of the Central Sales Tax Act, 1956 shall be in form F. The proviso to rule 12(5) provides that a single declaration might cover transfer of goods, by a dealer, to any other place of business, or agent, or principal, as the case may be, effected during a period of one calendar month. There is nothing in the rules which can be construed to vitiate a declaration form only on the ground that it covers transactions exceeding a period of over one month. The assessment has apparently been revised suo motu and ex parte on a misconception of rule 12(5) of the Rules. The impugned order is, thus, set aside and quashed.

(3.) The writ application is disposed of accordingly.