(1.) This writ petition has been filed mainly on three grounds taken in paragraph 1 of the writ petition which are as under:
(2.) The facts and circumstances giving rise to this case are that Petitioner, which is a company registered under the Companies Act and is also registered under the OVAT Act, carries on business of plastic goods like buckets, mugs, jugs, and in course of its business it maintains books of accounts as prescribed under the law. Its business was subjected to audit under Sec. 41 of the OVAT Act and the audit visit report in Form No. 3.03 was issued by the audit team. In pursuance thereof the assessing authority issued notice dated 18.9.2.0.07 (Annex. -1 ) asking the Petitioner's representative to appear on 27.10.2007. The Petitioner appeared on the said date before the assessing authority and submitted an application for adjournment. The application was accepted and the case was adjourned till 11.11.2.0.07. Subsequent thereto the matter was not heard for quite some time. In the meanwhile the officer was changed and notice dated 3.0.1.2.0.08 was issued to the Petitioner - Assessee to appear before the notice issuing authority for audit assessment. The Petitioner was asked to produce the books of accounts for the tax period, i.e., from 1.4.2.0.05 to 31.3.2.0.07 on 15.2.20.08. The order sheet dated 15.2.2.0.08 reveals that despite service of statutory notice the dealer deliberately avoided to produce the books of account for the tax period from 1.4.2005 to 31.3.2007 and the assessing authority passed order dated 15.2.2008 (Annex. - 4), which reveals that the audit team detected suppression of purchase and sales of Rs. 30, 85,928/ - and Rs. 46,15,650/ - respectively. The said assessment order has been challenged by the Petitioner on the aforesaid three grounds.
(3.) So far as ground No. 1 is concerned, this Court has already dealt with the same in an identical case in M/s. B.P. Enterprises v/s. State of Orissa & 3 Ors. W.P.(C) No. 11638 of 2008 decided on 11.9.2008. It has been held in the said case that in such an eventuality the Assessee ought to raise the issue of jurisdiction under Rule 49(3) of the Orissa Value Added Tax Rules, 2005 and under Clause (4) of the said Rule the assessing authority is bound to deal with the objection before proceeding for assessment.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
Read More
Sales: sales@the-laws.com
Support: info@the-laws.com
8000853936
9376168072
27, 4TH FLOOR, Agrawal Center, Ashram Road, Income Tax, Ahmadabad 380014.
LOGIN