INDUSTRIAL CARRIERS Vs. STATE OF ASSAM

JUDGEMENT

(1.) IN challenge is the assessment order dated 22.3.2001 of the Superintendent, of Taxes, Damra Check Post, Shrirampur, Assam as well as the order dated 12.9.2008 passed by the Additional Commissioner of Taxes, Assam sustaining the same. By the aforementioned assessment, the petitioner has been saddled with a tax liability of Rs. 15,89,419 realizable under the Assam General Sales Tax Act, 1993 (hereinafter for short referred to as the Act).

(2.) 1 have heard Mr. G.K. Joshi, learned senior Counsel for the petitioner and Mr. D. Saikia, learned standing Counsel for the Revenue Department, Government of Assam.

(3.) THE petitioner has asserted that during the year 2000 -01, it carried consignments of Maruti vehicles from Gurgaon (Haryana) by trailers to transhipment point at Guwahati and thereafter the said vehicles were transported to Aizawl (Mizoram) on trucks. The transit passes obtained from the Superintendent of Taxes, Damra Check Post, Srirampur (hereinafter for short referred to as the respondent No. 2) used to be duly surrendered with necessary endorsement as required under the Act. In connection with the impugned consignments, the petitioner amongst others, submitted 11 numbers of transit permits duly countersigned at the entry check post of Mizoram along with certificates, in support of the fact that those had crossed the exit check post of the State of Assam and had entered the state of Mizoram. This was in response to notice(s) issued by the respondent No. 2 requiring it to submit the transit passes relatable to the said consignments issued at the entry point of the check post as required under Section 46(15)(d) of the Act. The said revenue authority, however, did not consider the said documents and rendered its assessment under Section 17(6) of the Act raising a demand of Rs. 15,89,419 computed on the basis of the value of the Maruti vehicles covered by the connected 11 transit passes amounting to Rs. 1,20,41,063. Being aggrieved, the petitioner filed a revision petition before the Commissioner of Taxes on 30.4.2001 and on a summary rejection thereof, an appeal was filed before the Board of Revenue, Assam which remanded the matter to the said Revisional Authority for a fresh disposal. By the impugned order dated 12.9.2008, the aforementioned assessment has been sustained.