RELIANCE INFRASTRUCTURE LTD Vs. DY. COMMISSIONER SALES TAX

JUDGEMENT

(1.) The order passed under Section 46 of the West Bengal Value Added Tax Act, 2003 by the Deputy Commissioner, Sales Tax, Parkstreet Charge, the respondent no.1 herein is a subject matter of this writ petition.

(2.) Although the relief claimed in the writ petition concerns the quashing and setting aside of the assessment order dated 16th August, 2012 passed by the respondent no.1 but the petitioner restricts its challenge on the ground of non-affording the opportunity of hearing which could be culled out from the averments made in Paragraph 3 of the writ petition; experts of which is reproduced below:

(3.) The genesis of the said assessment order as deduced from the facts pleaded in the writ petition originates from the contracts awarded by the Damodar Valley Corporation for supply of plant and machinery from abroad, supply of equipments form various domestic sources by transferring the property by way of interstate sale and rendition of such certain services by way of installation, commission and testing of the plants and equipments at Raghunathpur within the State of West Bengal. Indisputably three contract agreements of the even date were entered into between the petitioner and the said Damodar Valley Corporation and the petitioner successfully performed its obligation under the aforesaid contracts. The Bureau of Investigation ( hereinafter referred to as BOI) seize some of the books of the petitioner pertaining to the Financial year 2009-2010 and asked the petitioner to appear before the investigating officer. The petitioner submitted its written submission and took a defence that no work contract activity was undertaken within the State and pleads no liability to pay tax under the Vat Act. The petitioner further stated that the entire work was entrusted upon the sub-contractors and, therefore, there is no liability foisted upon the petitioner for payment of the tax under the Vat Act.