SUGAM PARIVAHAN LTD. Vs. ASSAM BOARD OF REVENUE

JUDGEMENT

(1.) Heard Ms. M. Hazarika, the learned senior counsel appearing for the petitioner. Also heard Mr. B. Choudhury, the learned Standing Counsel for the Finance & Taxation Department, representing the respondent Nos.2--4.

(2.) The issue in this case relates to presumptive tax liability under Sec. 76(6) & 76(7) of the Assam Value Added Tax Act, 2003 (hereinafter referred to as "the VAT Act"), imposed on account of the failure of the transporter, to discharge the rebuttable presumption of the truck laden with goods entering Assam being transported out of the State, without being unloaded through appropriate endorsement of the Transit Permits (TPs) at the exit check post.

(3.) This petition is filed under Sec. 81 of the VAT Act to challenge the assessment order dated 18.3.2010 (Annexure-IV) of the Superintendent of Taxes, Churaibari Check Post, Assam for the assessment year 2005 ­06, under Section 76(6), read with Sec. 76(7) of the VAT Act. Under the impugned order, tax was levied for goods carried by five trucks of the Transporting Company. The company paid the tax, interest and penalty for the goods in respect of two trucks and therefore, we are concerned here with levy on the goods carried by the other 3 trucks bearing Regn. No.AP-16/U 6287 (Gunny Bags), TR-02/1743 (Sheet Rubber) and TR-02/1620 (Sheet Rubber) respectively.