TRILOK METAL CRAFT INDUSTRIES Vs. STATE OF ASSAM

JUDGEMENT

(1.) This writ application is directed against the order of assessment dated 5.9.1998 passed by the Superintendent of Taxes, Bongaigaon and the revisional order dated 17.5.2000 passed by the Joint Commissioner of Taxes, Assam.

(2.) The petitioner is a small scale industrial unit and is engaged in manufacturing of almira, chairs, tables etc. It is a registered unit under the Assam General Sales Tax Act, 1993. It had undertaken expansion and modernisation of its unit before 1.4.1991 under the Industrial Incentive Scheme and the District Industries Centre, Goalpara issued eligibility certificate dated 18.6.1991 to the petitioner granting the benefit of tax exemption upto 17.6.1998. It also issued the final eligibility certificate dated 30.8.1993 providing the benefit of sales tax exemption upto 17.6.1998. The Superintendent of Taxes, Bongaigaon upon examination of the eligibility certificate granted certificate of authorisation dated 4.12.1998.

(3.) The petitioner being a registered dealer is required to file returns before the Assessing Officer i.e. the Superintendent of Taxes, Bongaigaon as per the provisions of the AGST Act, 1993. On the basis of the authorisation certificate issued by the Superintendent of Taxes, the petitioner submitted its return by producing all the books of accounts for the relevant period and the Assessing Authority being satisfied with the relevant records and upon hearing the petitioner completed the assessment by its order dated 4.12.1996 determining the tax payable as NIL. The petitioner was served with a notice dated 15.7.1998 issued by the Senior Superintendent of Taxes, Bongaigaon in exercise of power under Section 37(1) of the AGST Act, 1993 for rectification of assessment for the years 1993-94, 1994-95, 1995-96 and 1996-97. In response to the notice, the petitioner raised objections urging various grounds by its letter dated 9.9.1998. This was followed by the impugned order dated 5.9.1998 raising a demand of Rs. 1,70,625/- on the petitioner. Being aggrieved, the petitioner preferred revision petition before the Commissioner of Taxes. The Joint Commissioner of Taxes by his order dated 17.5.2000 upheld the reassessment order dated 5.9.1998.