ASSAM DRUG DEALERS ASSOCIATION Vs. STATE OF ASSAM

JUDGEMENT

(1.) THIS is an application filed by the Assam Drug Dealers Association for review of the order dated September 13, 2002 passed in W.P. (c) No. 2877 of 2000 [Indian Oil Corporation Ltd. v. State of Assam [2002] 128 STC 537 (Gauhati)] and other similar matters. In the above batch of writ petitions, it was held that the audit made by the concerned auditor under the Income-tax Act, if any, shall be deemed to be sufficient compliance of section 10A of the Assam General Sales Tax Act, 1993 and the audit report under rule 19A.

(2.) DR . Saraf has submitted that the petitioners have no grievance and no appeal has been filed by the either parties against the said order. However, in the impugned judgment, it was further provided that a report in forms XXXI and XXXI-A as required under rule 19A be furnished along with the said report. It is, therefore, submitted that it needs to be clarified. In view of finding that the audit report under the Income-tax Act shall be deemed to be an audit report under the General Sales Tax Act, the certificate in forms XXXI and XXXI-A will not be required to be given by the accountant/auditor and required information in form XXXI-A may be allowed to be given by the dealer. I find that the impugned judgment was passed reading down section 10A, so that it does not burden the dealers for undergoing audit of their accounts twice, once for the purpose of income-tax and again for the purpose of General Sales Tax Act.